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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 Number | Location | Available |
|---|---|---|
| 8292 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| 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 |