Pengaruh tingkat pengungkapan segmen terhadap nilai perusahaan : studi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2009-2011

Deskripsi

The purpose of this study is to analyze the effect of the level of segment disclosure on firm value. By using a purposive sampling method, this study obtain samples of 102 manufacturing companies listed in Indonesia Stock Exchange for period 2009-2011. Firm value in this study is proxied by price-to-book value (PBV). Based on the results of the study, the level of segment disclosure has a significant negative effect on firm value measured by price-to-book value (PBV).Ada tabel