Image of Analisis pengaruh proprietary cost, corporate governance, dan PSAK 5 terhadap tingkat pengungkapan segmen pada perusahaan manufaktur di Indonesia

Text

Analisis pengaruh proprietary cost, corporate governance, dan PSAK 5 terhadap tingkat pengungkapan segmen pada perusahaan manufaktur di Indonesia

This study aims to provide disclosure level analysis of operating segment for firms listed in Indonesia Stock Exchange (BEI) year 2009-2011, and the effect of proprietary cost, corporate governance, and PSAK 5 (2000 dan 2009 Revision) on the disclosure level. The results show that in average, manufacturing firms report 3 operating segments and disclose 70% of the total items required in PSAK 5 (2000 dan 2009 Revision). Based on three proprietary cost factors analyzed in this study, competition level from new competitors impact significantly positive, while competition level from existing competitors has negative impact, and mixed results for abnormal profitability. Result for five corporate governance variables, proportion of foreign institutional investor impact significantly positive, while mixed results for board size, domestic institutional investor, and audit quality. The last, PSAK 5 revision shows no significant effect on the level of segment disclosure.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8292PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Manufacturing industry
Competition
Corporate governance
Audit quality
Disclosure
Abnormal profitability
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik viii, 123 p. : diagr. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
Lampiran Berkas Tidak Ada Data