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Jurnal Keuangan dan Perbankan, Tahun XI, Nomor 1, Januari 2007
Journal from JIPTUNMERPP / 2008-01-09 09:44:54
Oleh : Dedhy Sulistiawan, Diploma_3_of_Finance_and_Banking_-_Merdeka_Univers (dedhy@ubaya.ac.id)
Dibuat : 2007-01-01, dengan file

Keyword : Mandatory and voluntary disclosure, operating cash flow, net income

The purpose of this study was to classify disclosure rate based on financial performance. Established companies tend to disclose much information and financial performance is considered as an indicator for determining established companies. This research used net income and operating cash flow (OCF) to represent financial performance, and BAPEPAM rule to determine disclosure rate of sample, not only mandatory, but also voluntary and combination both of them. Finally result showed that financial performance was not a good indicator for classifying rate of disclosure. There was no difference between high performance and low performance. High performance was indicated by positive net income (and OCF) or net income (and OCF) that have higher than median, and vice versa.

Deskripsi Alternatif :

The purpose of this study was to classify disclosure rate based on financial performance. Established companies tend to disclose much information and financial performance is considered as an indicator for determining established companies. This research used net income and operating cash flow (OCF) to represent financial performance, and BAPEPAM rule to determine disclosure rate of sample, not only mandatory, but also voluntary and combination both of them. Finally result showed that financial performance was not a good indicator for classifying rate of disclosure. There was no difference between high performance and low performance. High performance was indicated by positive net income (and OCF) or net income (and OCF) that have higher than median, and vice versa.

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