[ABSTRAK
Tujuan dari tesis ini untuk menilai dampak penerapan PSAK 5 (revisi 2009).Standar PSAK 5 (revisi 2009) menyaratkan pengungkapan segmen didasarkanpada pelaporan internal yang ditelaah oleh pengambil keputusan operasional.PSAK 5 (revisi 2000) menyaratkan perusahaan mengungkap informasi segmenberdasarkan pada format segmen primer dan sekunder yang diidentifikasi sesuaiproduk/jasa dihasilkan yang mempunyai tingkat risiko dan pengembalian sama.Enam kerangka analisis dikembangkan untuk penelitian ini, yaitu: (1) analisispenyajian informasi segmen berdasarkan PSAK 5 (revisi 2000) vs PSAK 5 (revisi2009), (2) analisis penentuan dan identifikasi pengambil keputusan operasional,(3) analisis definisi & identifikasi segmen operasi antar sektor industri, (4) analisisagregasi segmen, (5) analisis penentuan segmen dilaporkan, serta (6) analisispengungkapan segmen dilaporkan. Kesimpulan, pada umumnya, pengungkapaninformasi segmen berdasarkan standar PSAK 5 (revisi 2009) denganmenggunakan pendekatan manajemen menghasilkan laporan segmen yang lebihlengkap, dengan menyampaikan informasi segmen yang lebih relevan dari sudutpandang kinerja internal manajemen dibanding standar sebelumnya, yaitu PSAK 5(revisi 2000). Ditemukan perubahan signifikan terkait peningkatan pengungkapansegmen terutama untuk pengungkapan segmen usaha, agregasi segmen, daninformasi 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 theinternal reporting reviewed by the operation decision maker. PSAK 5 (revised2000) requires companies to disclose segments information based on the format ofthe primary and secondary segments as identified per products / services thatgenerate the same level of risk and return. The six analytical frameworksdeveloped for this thesis, namely: (1) analysis of the presentation of segmentinformation 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 betweenindustry sectors, (4) analysis of segment aggregation, (5) analysis ofdetermination of the reportable segments, and (6) analysis of reported segmentdisclosures. In conclusion, generally, the disclosure of segment information basedon PSAK 5 (revised 2009) by using the management approach yields a morecomplete segment report, by conveying more relevant segmental information fromthe standpoint of management's internal performance than the previous standard,which was PSAK 5 (revised 2000). This thesis found significant changes relatedto an increase in the disclosure of segment disclosure in business segments,segment aggregation, and basic information on the public company's segmentalperformance 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 theinternal reporting reviewed by the operation decision maker. PSAK 5 (revised2000) requires companies to disclose segments information based on the format ofthe primary and secondary segments as identified per products / services thatgenerate the same level of risk and return. The six analytical frameworksdeveloped for this thesis, namely: (1) analysis of the presentation of segmentinformation 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 betweenindustry sectors, (4) analysis of segment aggregation, (5) analysis ofdetermination of the reportable segments, and (6) analysis of reported segmentdisclosures. In conclusion, generally, the disclosure of segment information basedon PSAK 5 (revised 2009) by using the management approach yields a morecomplete segment report, by conveying more relevant segmental information fromthe standpoint of management's internal performance than the previous standard,which was PSAK 5 (revised 2000). This thesis found significant changes relatedto an increase in the disclosure of segment disclosure in business segments,segment aggregation, and basic information on the public company's segmentalperformance 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 theinternal reporting reviewed by the operation decision maker. PSAK 5 (revised2000) requires companies to disclose segments information based on the format ofthe primary and secondary segments as identified per products / services thatgenerate the same level of risk and return. The six analytical frameworksdeveloped for this thesis, namely: (1) analysis of the presentation of segmentinformation 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 betweenindustry sectors, (4) analysis of segment aggregation, (5) analysis ofdetermination of the reportable segments, and (6) analysis of reported segmentdisclosures. In conclusion, generally, the disclosure of segment information basedon PSAK 5 (revised 2009) by using the management approach yields a morecomplete segment report, by conveying more relevant segmental information fromthe standpoint of management's internal performance than the previous standard,which was PSAK 5 (revised 2000). This thesis found significant changes relatedto an increase in the disclosure of segment disclosure in business segments,segment aggregation, and basic information on the public company's segmentalperformance 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 theinternal reporting reviewed by the operation decision maker. PSAK 5 (revised2000) requires companies to disclose segments information based on the format ofthe primary and secondary segments as identified per products / services thatgenerate the same level of risk and return. The six analytical frameworksdeveloped for this thesis, namely: (1) analysis of the presentation of segmentinformation 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 betweenindustry sectors, (4) analysis of segment aggregation, (5) analysis ofdetermination of the reportable segments, and (6) analysis of reported segmentdisclosures. In conclusion, generally, the disclosure of segment information basedon PSAK 5 (revised 2009) by using the management approach yields a morecomplete segment report, by conveying more relevant segmental information fromthe standpoint of management's internal performance than the previous standard,which was PSAK 5 (revised 2000). This thesis found significant changes relatedto an increase in the disclosure of segment disclosure in business segments,segment aggregation, and basic information on the public company's segmentalperformance measurement in Indonesia] |
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