UI - Tesis Membership :: Kembali

UI - Tesis Membership :: Kembali

Dampak penerapan PSAK 5 (revisi 2009) terhadap pengungkapan segmen operasi pada perusahaan yang terdaftar di bursa efek indonesia = The impact of PSAK 5 (revised 2009) on operating segment disclosures of indonesian listed companies

Wakhid Kurniawan Saputra; Rafika Yuniasih, supervisor; Thomas Honggo Secokusumo, examiner; Timotius, examiner (Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014)

 Abstrak

[ABSTRAK
Tujuan dari tesis ini untuk menilai dampak penerapan PSAK 5 (revisi 2009).
Standar PSAK 5 (revisi 2009) menyaratkan pengungkapan segmen didasarkan
pada pelaporan internal yang ditelaah oleh pengambil keputusan operasional.
PSAK 5 (revisi 2000) menyaratkan perusahaan mengungkap informasi segmen
berdasarkan pada format segmen primer dan sekunder yang diidentifikasi sesuai
produk/jasa dihasilkan yang mempunyai tingkat risiko dan pengembalian sama.
Enam kerangka analisis dikembangkan untuk penelitian ini, yaitu: (1) analisis
penyajian informasi segmen berdasarkan PSAK 5 (revisi 2000) vs PSAK 5 (revisi
2009), (2) analisis penentuan dan identifikasi pengambil keputusan operasional,
(3) analisis definisi & identifikasi segmen operasi antar sektor industri, (4) analisis
agregasi segmen, (5) analisis penentuan segmen dilaporkan, serta (6) analisis
pengungkapan segmen dilaporkan. Kesimpulan, pada umumnya, pengungkapan
informasi segmen berdasarkan standar PSAK 5 (revisi 2009) dengan
menggunakan pendekatan manajemen menghasilkan laporan segmen yang lebih
lengkap, dengan menyampaikan informasi segmen yang lebih relevan dari sudut
pandang kinerja internal manajemen dibanding standar sebelumnya, yaitu PSAK 5
(revisi 2000). Ditemukan perubahan signifikan terkait peningkatan pengungkapan
segmen terutama untuk pengungkapan segmen usaha, agregasi segmen, dan
informasi dasar pengukuran kinerja segmen pada perusahaan terbuka di Indonesia.

ABSTRACT
The purpose of this thesis was to assess the impact of the application of PSAK 5
(revised 2009). PSAK 5 (revised 2009) requires segment disclosure based on the
internal reporting reviewed by the operation decision maker. PSAK 5 (revised
2000) requires companies to disclose segments information based on the format of
the primary and secondary segments as identified per products / services that
generate the same level of risk and return. The six analytical frameworks
developed for this thesis, namely: (1) analysis of the presentation of segment
information based on PSAK 5 (revised 2000) versus PSAK 5 (revised 2009), (2)
analysis of the determination and identification of operational decision-making,
(3) the analysis of the definition and identification operating segments between
industry sectors, (4) analysis of segment aggregation, (5) analysis of
determination of the reportable segments, and (6) analysis of reported segment
disclosures. In conclusion, generally, the disclosure of segment information based
on PSAK 5 (revised 2009) by using the management approach yields a more
complete segment report, by conveying more relevant segmental information from
the standpoint of management's internal performance than the previous standard,
which was PSAK 5 (revised 2000). This thesis found significant changes related
to an increase in the disclosure of segment disclosure in business segments,
segment aggregation, and basic information on the public company's segmental
performance measurement in Indonesia;The purpose of this thesis was to assess the impact of the application of PSAK 5
(revised 2009). PSAK 5 (revised 2009) requires segment disclosure based on the
internal reporting reviewed by the operation decision maker. PSAK 5 (revised
2000) requires companies to disclose segments information based on the format of
the primary and secondary segments as identified per products / services that
generate the same level of risk and return. The six analytical frameworks
developed for this thesis, namely: (1) analysis of the presentation of segment
information based on PSAK 5 (revised 2000) versus PSAK 5 (revised 2009), (2)
analysis of the determination and identification of operational decision-making,
(3) the analysis of the definition and identification operating segments between
industry sectors, (4) analysis of segment aggregation, (5) analysis of
determination of the reportable segments, and (6) analysis of reported segment
disclosures. In conclusion, generally, the disclosure of segment information based
on PSAK 5 (revised 2009) by using the management approach yields a more
complete segment report, by conveying more relevant segmental information from
the standpoint of management's internal performance than the previous standard,
which was PSAK 5 (revised 2000). This thesis found significant changes related
to an increase in the disclosure of segment disclosure in business segments,
segment aggregation, and basic information on the public company's segmental
performance measurement in Indonesia;The purpose of this thesis was to assess the impact of the application of PSAK 5
(revised 2009). PSAK 5 (revised 2009) requires segment disclosure based on the
internal reporting reviewed by the operation decision maker. PSAK 5 (revised
2000) requires companies to disclose segments information based on the format of
the primary and secondary segments as identified per products / services that
generate the same level of risk and return. The six analytical frameworks
developed for this thesis, namely: (1) analysis of the presentation of segment
information based on PSAK 5 (revised 2000) versus PSAK 5 (revised 2009), (2)
analysis of the determination and identification of operational decision-making,
(3) the analysis of the definition and identification operating segments between
industry sectors, (4) analysis of segment aggregation, (5) analysis of
determination of the reportable segments, and (6) analysis of reported segment
disclosures. In conclusion, generally, the disclosure of segment information based
on PSAK 5 (revised 2009) by using the management approach yields a more
complete segment report, by conveying more relevant segmental information from
the standpoint of management's internal performance than the previous standard,
which was PSAK 5 (revised 2000). This thesis found significant changes related
to an increase in the disclosure of segment disclosure in business segments,
segment aggregation, and basic information on the public company's segmental
performance measurement in Indonesia, The purpose of this thesis was to assess the impact of the application of PSAK 5
(revised 2009). PSAK 5 (revised 2009) requires segment disclosure based on the
internal reporting reviewed by the operation decision maker. PSAK 5 (revised
2000) requires companies to disclose segments information based on the format of
the primary and secondary segments as identified per products / services that
generate the same level of risk and return. The six analytical frameworks
developed for this thesis, namely: (1) analysis of the presentation of segment
information based on PSAK 5 (revised 2000) versus PSAK 5 (revised 2009), (2)
analysis of the determination and identification of operational decision-making,
(3) the analysis of the definition and identification operating segments between
industry sectors, (4) analysis of segment aggregation, (5) analysis of
determination of the reportable segments, and (6) analysis of reported segment
disclosures. In conclusion, generally, the disclosure of segment information based
on PSAK 5 (revised 2009) by using the management approach yields a more
complete segment report, by conveying more relevant segmental information from
the standpoint of management's internal performance than the previous standard,
which was PSAK 5 (revised 2000). This thesis found significant changes related
to an increase in the disclosure of segment disclosure in business segments,
segment aggregation, and basic information on the public company's segmental
performance measurement in Indonesia]

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 Metadata

Jenis Koleksi : UI - Tesis Membership
No. Panggil : T-Pdf
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Program Studi :
Subjek :
Penerbitan : Jakarta: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Deskripsi Fisik : xii, 135 pages : illustration ; 28 cm + appendix
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI
  • Ketersediaan
  • Ulasan
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No. Panggil No. Barkod Ketersediaan
T-Pdf 15-17-284184976 TERSEDIA
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Tidak ada ulasan pada koleksi ini: 20389320
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