文章基本信息

标题：PENGUNGKAPAN JUMLAH SEGMEN PASCA KONVERGENSI IFRS
本地全文：下载
作者：Dian Surya Ayu Fatmawati ; Bambang Subroto ; Aulia Fuad Rahman 等
期刊名称：Jurnal Reviu Akuntansi dan Keuangan
出版年度：2018
卷号：8
期号：2
页码：159-165
DOI：10.22219/jrak.v8i2.35
语种：Indonesian
出版社：Jurnal Reviu Akuntansi dan Keuangan
摘要：The purpose of this study is to examine what extent of disclosure segmental reporting after IFRS convergence in Indonesia. The great value of this study is highlighted by the effort to empirically investigate the beginning impact of segmental disclosure standard to segment number. Descriptive analysis was used to describe changes of Line Of Business (LOB) segment, geographical segment, level of specificity number. The study consist of 32 Multinational company that listing in Indonesian Stock Exchange (ISE) at 2012-2017. Thus result show that number and types of segments reported decrease 4% for LOB and 2% for geographic segment and using more disaggregated at geographic level. Those findings about changing can help to lead an insight of segmental disclosure implementation in the future.
其他摘要：The purpose of this study is to examine what extent of disclosure segmental reporting after IFRS convergence in Indonesia. The great value of this study is highlighted by the effort to empirically investigate the beginning impact of segmental disclosure standard to segment number. Descriptive analysis was used to describe changes of Line Of Business (LOB) segment, geographical segment, level of specificity number. The study consist of 32 Multinational company that listing in Indonesian Stock Exchange (ISE) at 2012-2017. Thus result show that number and types of segments reported decrease 4% for LOB and 2% for geographic segment and using more disaggregated at geographic level. Those findings about changing can help to lead an insight of segmental disclosure implementation in the future.