文章基本信息

标题：ANALISIS PENGUNGKA PAN LA PORAN KEUANGAN PERUSAHAAN PEMBIAYAAN
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作者：Intan Herlina Oktaviani ; Dwi Martani
期刊名称：JAKI (Jurnal Akuntansi dan Keuangan Indonesia)
印刷版ISSN：1829-8494
电子版ISSN：2406-9701
出版年度：2006
卷号：3
期号：2
页码：239-260
DOI：10.21002/jaki.2006.11
语种：Indonesian
出版社：Universitas Indonesia
摘要：The aims of the research is 1o provide empirical evidence abou financial statement disclosures of multifinance companies and the factors that determines the disclosure level.The multifinance companies are unique industries because there have various product offinancing like leasing,installment sales and borrowing.The research examines disclosure level of mulifnance company that listed in the database Directorale General Financial Institutions,Ministry of Finance.We use financial stalement in 2003 and 2004.The research use the regulation of Directorate General Financial Institution number 1500/2005,financial accounting standard for leasing and factoring as a disclosure guideline,because there is no specific standard or Bapepam disclosure guideline for mulifinance industry.The results indicate that disclosure level of multifnance company is 78,35% in 2004.There is increasing abour 1.21% compare 10 the disclosure level in 2003.There is significant differentiation of disclosure level benween status of company and size offirm but no significant differeniation berween size of auditcr.The resul using linear regression show that disclosure level is in/luenced by profitabiliy,company status,size of the firm and size of auditor.
关键词：dlisclosure level;multifnance;regulation