UI - Skripsi (Membership) :: Kembali

UI - Skripsi (Membership) :: Kembali

Analisis deskriptif tingkat kepatuhan terhadap international financial reporting standards disclosure requirement pada perusahaan lq-45 = Descriptive analysis of the compliance level to the international financial reporting standards disclosure requirement at corporate lq-45

Cendo Arif Tobias; Ratna Wardhani, supervisor; Anak Agung Ayu Ratna Dewi, examiner; Dyah Setyaningrum, examiner ([Publisher not identified] , 2013)

 Abstrak

[ABSTRAK
Penelitian ini bertujuan untuk menganalisis tingkat kepatuhan perusahaan yang termasuk dalam daftar LQ-45 yang diukur menggunakan IFRS disclosure checklist yang telah dipublikasikan oleh PriceWaterhouseCooper tahun 2012. Penelitian ini menggunakan sampel perusahaan LQ-45 pada tahun 2011 dan 2012 periode Agustus - Januari dengan total 90 perusahaan sampel. Penelitian yang digunakan adalah penelitian kualitatif yang bersifat analisis deskriptif. Hasil dari penelitian ini, ditemukan bahwa rata - rata tingkat kepatuhan perusahaan terhadap IFRS adalah 87,43%. Selain itu dilakukan uji beda terhadap rata - rata berdasarkan tahun, sektor industri, dan kepemilikan. Ditemukan terdapat perbedaan rata - rata antara tahun 2011 dengan 2012, dan juga pada kepemilikan asing dan lokal, namun tidak terdapat perbedaan rata ?rata antar sektor industri.

ABSTRACT
The purpose of this study is to analyze the level of compliance of the LQ-45 using IFRS disclosure checklist published by PricewaterhouseCoopers in 2012. This study used sample of LQ-45 companies periode August to January in 2011 and 2012, with total 90 sample firms. This study used a qualitative research with descriptive analysis approach. The results of this study was found that averages level of compliance to IFRS was 87.43%. In this study also conducted a different test against averages by year, industry sector, and ownership. It was found that there are differences in the averages between 2011 to 2012, and also in foreign and local ownership, but there is no difference averages between industry., The purpose of this study is to analyze the level of compliance of the LQ-45 using IFRS disclosure checklist published by PricewaterhouseCoopers in 2012. This study used sample of LQ-45 companies periode August to January in 2011 and 2012, with total 90 sample firms. This study used a qualitative research with descriptive analysis approach. The results of this study was found that averages level of compliance to IFRS was 87.43%. In this study also conducted a different test against averages by year, industry sector, and ownership. It was found that there are differences in the averages between 2011 to 2012, and also in foreign and local ownership, but there is no difference averages between industry.]

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 Metadata

Jenis Koleksi: UI - Skripsi (Membership)
No. Panggil : S53289
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 : xiii, 88 pages : illustration ; 28cm + Appendix
Catatan Bibliografi : pages 86-88
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
S53289 14-19-458423546 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20368583