KAJIAN TERHADAP PERBEDAAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN SEBELUM DAN SESUDAH SURAT EDARAN BAPEPAM N0. 02 TAHUN 2002 PERUSAHAAN PUBLIK DI INDONESIA

KAJIAN TERHADAP PERBEDAAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN SEBELUM DAN SESUDAH SURAT EDARAN BAPEPAM N0. 02 TAHUN 2002 PERUSAHAAN PUBLIK DI INDONESIA

This research are computed the indexes reveal financial report among industries. In addition, giving an suggestion policy to agency which made policy about completing certainty of public firms who reveal financial report in Indonesia. This research pointed on practice of revealing financial report on public firm in Indonesia before prevail the realization about that policy by BAPEPAM on 2002. the method are items identification financial report and arrange indexes reveal financial report between industry for all thirteen industries. The second, identification toward the practice of revealing financial report after  turn out the BAPEPAM policy on 2002. The indexes of revealing financial report between industry arrange and then considerate with the research result about the period before BAPEPAM policy turn out to see are there any significant differentiation. Based on the result of t-test showed that are significant different indexes reveal financial report the period before BAPEPAM policy turn with after  turn out the BAPEPAM policy on 2002. Keyword Financial Performance, Ligimiality, Capital Structure and Profitability

Rohman, Abdul; Fakultas Ekonomi Universitas Diponegoro

Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2008): Jurnal Telaah & Riset Akuntansi; 13-28

1693-3397

1693-3397

Program Magister Akuntansi Unsyiah

2008-01-01

http://jurnal.unsyiah.ac.id/TRA/article/view/276/262

application/pdf

eng

info:eu-repo/semantics/article

info:eu-repo/semantics/publishedVersion

Peer-reviewed Article

http://jurnal.unsyiah.ac.id/TRA/article/view/276