Path: Top Journal Jurnal_Keuangan_dan_Perbankan 2007

Analisis kualitas pengukapan laporan keuangan berdasarkan kinerja keuangan: sektor manufaktur BEJ

Jurnal Keuangan dan Perbankan, Volume 11, Nomor 1, Januari 2007
Journal from JIPTUNMERPP / 2010-06-21 23:32:38
Oleh : Dedhy Sulistiawan, Diploma 3 of Finance and Banking Merdeka University Malang (jurkeubank@yahoo.com)
Dibuat : 2007-01-01, dengan file

Keyword : Mandatory and voluntary disclosue, operatin cash flow net income.

The purpose of this study was to classify disclosure rate based on financial performance.Established companies tnt to disclose much information and financial performance is considered as anindicator for detemining establlised companies. This research used net income and operatig 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 higt performance and low performance. Hight 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 tnt to disclose much information and financial performance is considered as anindicator for detemining establlised companies. This research used net income and operatig 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 higt performance and low performance. Hight 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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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiD
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.