Analisis Faktor Yang Mempengaruhi Motif Manajemen Dalam Mengungkapkan Variabilitas Pertumbuhan Laba Antar Segmen Pada Perusahaan Barang Konsumsi

Rosalin, Hanna Meylona (2015) Analisis Faktor Yang Mempengaruhi Motif Manajemen Dalam Mengungkapkan Variabilitas Pertumbuhan Laba Antar Segmen Pada Perusahaan Barang Konsumsi. S1 thesis, STIE Indonesia Banking School.

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Abstract

his study examines the influence of proprietary cost, agency cost, external financing and implementation of PSAK 5 (2009) on the disclosure of cross-segment earning growth variability of 25 consumer goods firms listed by Jakarta Stock Exchange Industrial Classification (JASICA) in Indonesian Stock Exchange in year 2010, 2011 and 2012. The results of this descriptive study are as follows: proprietary cost proxied by abnormal profitability is negatively associated with the disclosure of cross-segment earning growth variability. Implementation of PSAK 5 (2009) is positively associated with the disclosure of cross-segment earning growth variability. Agency cost proxied by free cash flow and current discretionary accrual do not affect the disclosure of cross-segment earning growth variability. About the result of external financing, I find that this independent variable does not associate with the disclosure of cross-segment earning growth variability Keywords: Disclosure, proprietary cost, agency cost, external financing, PSAK 5 (2009)

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Mrs. Deli Apsa
Date Deposited:	25 Sep 2020 03:30
Last Modified:	18 Jul 2024 08:01
URI:	http://repository.ibs.ac.id/id/eprint/1251

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