文章基本信息

标题：Geographic Segment Disclosure in Indonesia
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作者：Dian Surya Ayu Fatmawati ; Bambang Subroto ; Aulia Fuad Rahman 等
期刊名称：International Journal of Multicultural and Multireligious Understanding
电子版ISSN：2364-5369
出版年度：2018
卷号：5
期号：5
页码：265-271
DOI：10.18415/ijmmu.v5i5.450
出版社：International journal of multicultural and multireligious understanding
摘要：The purpose of this study was to examine how Indonesian MNCs (Multinational Companies) disclosed geographic information segment. The significance of this study is highlighted by the effort to empirically investigate the initial impact of Indonesian geographic condition and Indonesian company’s behavior to respond that. Descriptive analysis was used to describe how geographic segment was used in Indonesia. The population of this study were 30 multinational companies listed in Indonesia Stock Exchange (IDX) in the period of 2015-2017. The results showed that most companies used LOB, only 18.75% of which used geographic as the main segment. They tend to disclose geographic information consistently in the number and level of specificity. The companies that used it as a secondary segment revealed a geographic basis with details, but not at a geographic level. It is the company's defense mechanism in responding to user needs and threats from competitors. Those findings help to lead a new insight regarding the implementation of segmental disclosure in the future.
关键词：Geographic Segment; Level of Specificity Geographic; Number of Segments