Image of analisis tingkat pengungkapan segmen operasi, faktor-faktor yang mempengaruhi, dan dampaknya terhadap biya modal ekuitas: Studi perusahaan yang terdaftar di bursa efek Indonesia

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analisis tingkat pengungkapan segmen operasi, faktor-faktor yang mempengaruhi, dan dampaknya terhadap biya modal ekuitas: Studi perusahaan yang terdaftar di bursa efek Indonesia

The purpose of this study is to analyze the level of operating segment disclosure for firms listed in Indonesia Stock Exchange (BEI), the factors of firm?s characteristic that can influence their disclosure level, and the implication of segment disclosure to firm?s cost of equity capital. This study analyzes firm?s segment disclosure in year 2010 and 2011 from 100 sample of manufacturing firms that listed in BEI. The results show that the average level of segment disclosure in sample firms in 2010 and 2011 was 65% from total mandatory disclosures based on PSAK 5. This study also finds that there are greater segment disclosures from larger firms, as well as firms audited by Big-4 Audit firm, firms that have more public sharesholders, highly leverage and highly liquidity. However, this study cannot find the evidence that segment disclosures can significantly influence BEI-firm?s cost of equity capital.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8154PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Liquidity
Cost analysis
Leverage
Disclosure
Firm size
Equity Capital
Stock exchnge
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv ; 104 p. ; 30 cm.
Info Detail Spesifik -
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