The Effectiveness between Emoticons and Traditional Figures on Presenting Accounting Information

  • Authors

    • Lita Kusumasari
    • Kusumasari Wahyu Anggoro
    • Miswanto .
    2018-08-24
    https://doi.org/10.14419/ijet.v7i3.30.18331
  • Accounting information, schematic faces, emoticons, decision making, financial statement.

  • Abstract

    Accounting is business language. A language has two components that are symbol and grammatical rule. Accounting information usually presented as the set of procedures for creating financial reports. Based on framework for the preparation and presentation of financial statements, information provided in financial statements are useful to users if it has qualitative characteristics. One of the characteristics is understandability. For this purpose, users are assumed to have a reasonable knowledge of business and economic activities and accounting and a willingness to study the information with reasonable diligence. Accounting information usually presents as numbers and conventional graph. Previous studies suggest that schematic faces is used as alternative communication for accounting information. Existing application of schematic faces is found by Chernoff. In the modern age, people is get used to know emoticon as symbol for communicate easily, so this paper employs emoticon not the Chernoff faces. This research is aimed to know the impacts on the effectiveness between emoticon and traditional figure on presenting accounting information.  The analysis of company net income, current ratio, liquidity ratio, return on asset and earning per share are presented in traditional figures and emoticons. Respondent has to find out which company is better performance compare to the other. Method of analysis are descriptive statistic and differential t-test. Respondents are accounting and management students which are taken by purposive random sampling. The result show that respondents have better average score on choosing the better company using emoticon (88.18) compares to traditional figure (82.72). The effectiveness of financial information is also significantly evidenced in emoticons compare to traditional figure.

     

     

     

  • References

    1. [1] Smith M, Taffler R, White L. Cartoon Graphics in the Communication of Accounting Information for Management Decision Making. 2002;1(1):31–50.

      [2] Beattie VA, Jones MJ. The Use and Abuse of Graphs in Annual Reports: Theoretical Framework and Empirical Study. Account Bus Res. 2002;22(88):291–303.

      [3] Ang R. Pasar Modal Indonesia. Media Soft Indonesia; 1997.

      [4] Chernoff H. The use of faces to represent points in k-dimensional space graphically. J Am Stat Assoc. 1973;

      [5] Altman EI, Halderman RG, Narayanan P. Zeta Analysis: A New Model to Identify Bankcruptcy Risk of Corporations. J Bank Financ. 1977;June:29–54.

      [6] Febrianto R. Peningkatan komunikasi informasi akuntansi menggunakan gambar kartun. 2006;3(1):127–41.

      [7] Oktafiyani M. Gambar kartun sebagai suatu alternatif komunikasi informasi akuntansi. 2006;(1989):60–75.

      [8] Kartadjumena E, Jayanti D, Hadi DA. The Use of Schematic Faces as an Alternative Communication Formats in Sending Accounting Information. Soc Interdiscip Bus Res 2011 Conf Interdiscip Bus Res. 2011;1–19.

  • Downloads

  • How to Cite

    Kusumasari, L., Wahyu Anggoro, K., & ., M. (2018). The Effectiveness between Emoticons and Traditional Figures on Presenting Accounting Information. International Journal of Engineering & Technology, 7(3.30), 348-350. https://doi.org/10.14419/ijet.v7i3.30.18331

    Received date: 2018-08-27

    Accepted date: 2018-08-27

    Published date: 2018-08-24