Analisis Faktor Yang Mempengaruhi Motif Manajemen Dalam Mengungkapkan Variabilitas Pertumbuhan Laba Antar Segmen Pada Perusahaan Barang Konsumsi
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Institusion
STIE Indonesia Banking School
Author
Rosalin, Hanna Meylona
Subject
HF5601 Accounting
Datestamp
2020-09-25 03:30:37
Abstract :
his study examines the influence of proprietary cost, agency cost, external financing and implementation of PSAK 5 (2009) on the disclosure of cross-segment earning growth variability of 25 consumer goods firms listed by Jakarta Stock Exchange Industrial Classification (JASICA) in Indonesian Stock Exchange in year 2010, 2011 and 2012. The results of this descriptive study are as follows: proprietary cost proxied by abnormal profitability is negatively associated with the disclosure of cross-segment earning growth variability. Implementation of PSAK 5 (2009) is positively associated with the disclosure of cross-segment earning growth variability. Agency cost proxied by free cash flow and current discretionary accrual do not affect the disclosure of cross-segment earning growth variability. About the result of external financing, I find that this independent variable does not associate with the disclosure of cross-segment earning growth variability Keywords: Disclosure, proprietary cost, agency cost, external financing, PSAK 5 (2009)
his study examines the influence of proprietary cost, agency cost, external financing and implementation of PSAK 5 (2009) on the disclosure of cross-segment earning growth variability of 25 consumer goods firms listed by Jakarta Stock Exchange Industrial Classification (JASICA) in Indonesian Stock Exchange in year 2010, 2011 and 2012. The results of this descriptive study are as follows: proprietary cost proxied by abnormal profitability is negatively associated with the disclosure of cross-segment earning growth variability. Implementation of PSAK 5 (2009) is positively associated with the disclosure of cross-segment earning growth variability. Agency cost proxied by free cash flow and current discretionary accrual do not affect the disclosure of cross-segment earning growth variability. About the result of external financing, I find that this independent variable does not associate with the disclosure of cross-segment earning growth variability Keywords: Disclosure, proprietary cost, agency cost, external financing, PSAK 5 (2009)
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