Image of Pengaruh difersifikasi segmen usaha terhadap nilai perusahaan sebelum dan sesudah penerapan PSAK No. 5 (revisi 2000) tentang pelaporan segmen

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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 NumberLocationAvailable
6784PSB lt.2 - Karya Akhir1
Penerbit Depok Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia.,
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
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