Kualitas pengungkapan instrumen keuangan pada perusahaan di industri keuangan…

The background of this study was the issuance of a new regulation that regulates the disclosure of financial instruments in more detail, which is SFAS 60. This research is focused on two things which are empirically proving the difference in the level of financial instruments disclosure on the period before and after implementation of PSAK 60 and how the financial instruments disclosure level a…