Accounting Narrative and Impression Management on Social Medi a : Study on Instagram Accounts of Indonesia Listed Companies

Venezia, Chelsea and Feliana, Yie Ke (2021) Accounting Narrative and Impression Management on Social Medi a : Study on Instagram Accounts of Indonesia Listed Companies. In: International Annual Symposium on Management 18th, May 27th- 28th, 2021, Online.

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Official URL / DOI: https://dx.doi.org/10.2991/aebmr.k.210628.007

Abstract

Social media has become a platform for companies to present themselves with controlling over the image they want to build and maintain through the content and communication they publish online. Companies se-lectively provide information about themselves and this information is published in order to build a positive public image on social media. Therefore, this study aims to examine the impression management strategy on accounting narrative about company performance. The data is collected by analyzing the financial per-formance disclosure of Indonesia listed companies on official Instagram accounts. Using t-test, this study find that companies present themselves opportunistically on Instagram in order to build a positive public image to some extents.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: accounting narratives, impression management, social media, financial performance disclosure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Yie Ke Feliana 3193
Date Deposited: 22 Apr 2021 06:23
Last Modified: 04 Oct 2021 08:51
URI: http://repository.ubaya.ac.id/id/eprint/39363

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