Studi kandungan informasi pengungkapan segmen pada perusahaan publik di Bursa Efek Indonesia  

Oleh:

Utami, Wiwik

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: TEKUN : Jurnal Telaah Akuntansi dan Bisnis vol. 1 no. 1 (Sep. 2009), page 1-16.
Topik: Segment disclosures; Stocks return

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: TT39 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This study investigates the effect of segment disclosure of the stocks return. The population of this study was public company of manufacturing sector listed at Indonesia Stock Exchange, and the sample was determined based on purposive random sampling. There were 46 companies meeting the criteria. Data analysis was carried out in terms of pool cross-section covering stock transaction and financial statement report during 2003-2005. The research hypotheses were tested using the regression analysis. The result of this research show that: (1) segment income, segment return on asset, the magnitude of segment income, the number of segment disclosures had no significant influence on stock return, (2) Consolidation income and segment asset had significant impact on stocks return.

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