Assertive Tactics for Visual and Textual Disclosure of Gender Diversity in the Workplace

Authors

  • Mar’atus Solikhah Universitas Negeri Malang
  • Sri Pujiningsih Universitas Negeri Malang

DOI:

https://doi.org/10.17977/um004v12i22025p163

Keywords:

Visual Elements, Narrative Text, Diversity Disclosure, Impression Management

Abstract

Purpose: This study aims to analyze the use of visual elements and narrative text in disclosing diversity in the workplace at State-Owned Enterprises (SOEs) in Indonesia during the 2020-2022 period.

Method: Content analysis was used to analyze the data, with impression management theory as the analytical tool.

Findings: The study results show that state-owned enterprises (SOEs) predominantly use assertive tactics, rather than defensive tactics or performance comparisons, when disclosing visual elements and narratives about workplace diversity. Disclosures about gender diversity dominate compared to other types of diversity disclosures. The study also shows an increasing trend in the use of visual elements in workplace diversity disclosures over the past three years.

Originality/Value: The study provides empirical evidence on impression management tactics in the disclosure of diversity by state-owned enterprises in Indonesia, using both visual elements and textual narratives.

Author Biography

Sri Pujiningsih, Universitas Negeri Malang

Sri Pujiningsih, Universitas Negeri Malang

ORCID iD iconorcid.org/0000-0002-7726-355X
SCOPUS ID: 57198428825
Google Scholar: Sri Pujiningsih
Sinta Ristekdikti: Sri Pujiningsih

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Published

21-01-2026

How to Cite

Solikhah, M., & Pujiningsih, S. (2026). Assertive Tactics for Visual and Textual Disclosure of Gender Diversity in the Workplace. Jurnal Akuntansi Aktual, 12(2), 163–186. https://doi.org/10.17977/um004v12i22025p163

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