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UI - Skripsi (Membership) :: Kembali

Analisis faktor faktor yang mempengaruhi motif pengungkapan variabilitas pertumbuhan laba antar segmen studi empiris pada Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia = Analysis of factors affecting the motives of cross segment earnings growth rate variability disclosure empirical study of manufacturing firms listed in Indonesia stock exchange

Nanda Imannugraha; Siregar, Sylvia Veronica Nalurita Purnama, supervisor; Dyah Setyaningrum, examiner; Nurul Husnah, examiner ([Publisher not identified] , 2013)

 Abstrak

[ABSTRAK
Pengujian ini meneliti pengaruh faktor proprietary cost, agency cost, external
financing, inherent variability, dan penerapan PSAK No.5 (Revisi 2009) terhadap pengungkapan variabilitas pertumbuhan laba antar segmen pada 78 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2010-2011. Hasil
penelitian ini menunjukan bahwa proprietary cost yang diproksikan dengan profitabilitas abnormal berpengaruh negatif, jumlah pesaing berpengaruh positif,agency cost yang diwakili oleh free cash flow berpengaruh positif dan akrual diskresioner berpengaruh negatif terhadap pengungkapan variabilitas pertumbuhan laba antar segmen. Sedangkan indeks Herfindahl, profitabilitas,
external financing, inherent variability, dan PSAK No.5 (Revisi 2009) ditemukan
tidak mempengaruhi pengungkapan variasi pertumbuhan laba antar segmen.

ABSTRACT
This study investigates the effect of proprietary cost, agency cost, external financing, inherent variability, and the implementation of PSAK No.5 (revised 2009) on disclosure of segment earnings growth rate of 78 manufacturing firms listed in Indonesia Stock Exchange for years 2010-2011. This study find that proprietary cost proxied by abnormal profitability has negative effect, the number
of competitors has positive effect, agency cost proxied by free cash flow has positive effect and accrual discretionary has negative effect. Meanwhile Herfindahl index, firm profitability, external financing, inherent variability, and
PSAK No.5 (revised 2009) do not affecting the disclosure of cross-segment earnings growth rate., This study investigates the effect of proprietary cost, agency cost, external financing, inherent variability, and the implementation of PSAK No.5 (revised 2009) on disclosure of segment earnings growth rate of 78 manufacturing firms listed in Indonesia Stock Exchange for years 2010-2011. This study find that proprietary cost proxied by abnormal profitability has negative effect, the number
of competitors has positive effect, agency cost proxied by free cash flow has positive effect and accrual discretionary has negative effect. Meanwhile Herfindahl index, firm profitability, external financing, inherent variability, and
PSAK No.5 (revised 2009) do not affecting the disclosure of cross-segment earnings growth rate.]

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 Metadata

Jenis Koleksi: UI - Skripsi (Membership)
No. Panggil : S45797
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Subjek :
Penerbitan : [Place of publication not identified]: [Publisher not identified], 2013
Program Studi :
Kode Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xiv, 94 pages : illustration ; 30 cm. + Appendix
Catatan Bibliografi : pages. 72-74
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
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No. Panggil No. Barkod Ketersediaan
S45797 14-20-068681962 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20347519