Image of Analisis kualitas implementasi PSAK 1 revisi 2009 di Indonesia : studi pada perusahaan di industri manufaktur yang terdaftar di BEI tahun 2011

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Analisis kualitas implementasi PSAK 1 revisi 2009 di Indonesia : studi pada perusahaan di industri manufaktur yang terdaftar di BEI tahun 2011

This research is analyzing quality implementation of PSAK 1 revised 2009 to financial report of manufacture firms in Indonesia. The research was conducted to 65 samples consisting of going-public manufacture firms listed in Indonesia Stock Exchange in year 2011. All variables used in this research are application score of PSAK 1 revised 2009 as dependent variable which scored by disclosure checklist while independent variables consist of firm size, leverage, profitability, liquidity, other public shareholders and auditor type. Overall, total application score of PSAK 1 revised 2009 is 99,32% in average and 41 firms got 100% score. Using multiple linear regression to analyze data, the research finds there is significant evidence supporting hypotheses that other public shareholders and auditor type have the positive effect on application quality of PSAK 1 revised 2009. Besides, size, leverage, profitability, and liquidity have negative effect on application quality of PSAK 1 revised 2009.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8274PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Liquidity
Manufacturing industry
Financial statements
Profitability
Leverage
Disclosure
Firm size
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xi, 80 p. : diagr. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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