Analisis Tingkat Pengungkapan Segmen: Faktor-Faktor yang Mempengaruhi dan Dampaknya Terhadap Biaya Ekuitas  

Oleh:

Muhammad, Fadhil ; Siregar, Sylvia Veronica

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Ekuitas: Jurnal Ekonomi dan Keuangan vol. 18 no. 3 (Sep. 2014), page 330–349.
Topik: segment disclosure; PSAK 5; cost of equity capital
Fulltext: 330–349_her.pdf (246.4KB)

Isi artikel

The purpose of this study is to analyze the level of operating segment disclosure for firms listed in Indonesia Stock Exchange (BEI), firm’s characteristic that can influence their disclosure level, and the effect of segment disclosure on firm’s cost of equity capital. This study analyzes firm’s segment disclosure in year 2010 and 2011 from manufacturing firms listed in BEI. The results show that the average level of segment disclosure in sample firms in 2010 and 2011 is 65% from total mandatory disclosures based on PSAK 5 Operating Segments. This study also finds that there are several firm characteristics that have significant affect on operating segments disclosure, specifically this study finds that there are higher segment disclosures from larger firms, firms audited by Big-4 audit firm, firms that have more public shareholders, high leverage, and high liquidity. However, this study do not find evidence that segment disclosures can significantly influence cost of equity capital.

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