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Pengaruh difersifikasi segmen usaha terhadap nilai perusahaan sebelum dan sesudah penerapan PSAK No. 5 (revisi 2000) tentang pelaporan segmen
The purpose of this research is to find the effect of corporate diversification and segment reporting on firm value at pre and post period of Implementation PSAK No.5 (revised 2000). This research is held in manufacture industry in Indonesia, using 258 samples. The result shows that segment diversification and segment reporting are significantly related on firm value with proxy excess value. Age of firm is significantly related on firm value. Value of firm increases after the implementation of PSAK No.5 (revised 2000). The others factors that influence firm value is growth. But profitability is negatively related on firm value.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6784 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia 2010 |
|---|---|
| Edisi | - |
| Subjek | Manufacturing industry Firm value Excess value Diversifikation |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xi, 65 p. : diagr ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |