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"Penelitian ini menguji pengaruh manajemen laba terhadap manajemen impresi dalam Analisis dan Pembahasan Manajemen (MD&A). Manajemen laba diukur menggunakan indeks yang mencakup akrual diskresional, perataan laba, dan penghindaran pelaporan rugi. Manajemen impresi diukur menggunakan indeks yang mencakup atribusi self-serving dan bias penjelasan akuntansi. Data manajemen impresi diperoleh melalui analisis konten bagian MD&A 594 laporan tahunan perusahaan dari tahun 2004 sampai 2009. Penelitian ini berhasil memberikan bukti bahwa manajemen laba, tingkat kinerja, perubahan kinerja, dan kondisi ekonomi berpengaruh negatif pada manajemen impresi. Hasil penelitian berguna bagi regulator dalam merumuskan dan menegakkan aturan Bapepam No. VIII.G.2 mengenai laporan tahunan guna meminimalkan kemungkinan manajer melakukan manajemen laba dan manajemen impresi.

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This study examines the impact of earnings management to impression management in Management Discussion and Analysis (MD&A). Earnings management is measured using an index that includes accrual discretional, income smoothing, and loss avoidance reporting. Impression management is measured using an index that includes the use of self-serving attribution and accounting explanation bias. Impression management data are obtained by content analysis of the MD&A sections of 594 annual report companies in the period between 2004 and 2009. Empirical test results show that earnings management, performance level, performance changes, and economic conditions negatively affects impression management. The study results are usefull for regulators to formulate and enforce the Bapepam rules No. VIII.G.2 about annual report to minimize the possibility managers conducting earnings and impression management."