ACCOUNTING & FINANCE CORNER
Friday July 19th 2019

Analisis Pengungkapan Laporan Keuangan Perusahaan Pembiayaan

Intan Herlina Oktaviani dan Dwi Martani

Abstract

The aims of the research is to provide empirical evidence about financial statement disclosures of multifinance companies and the factors that determines the disclosure level. The multifinance companies are unique industries because there have various product of financing like leasing, installment sales and borrowing. fhe research examines disclosure level of multifinance company that listed in the database Directorate General Financial Institutions, Ministry of Finance. We use financial statement in 2003 and 2004. The research use the regulation of Directorate General Financial Institution number 1500/2005, financial accounting standard for leasing and factoring as a disclosure guideline, because there is no specific standard or Bapepam disclosure guideline for multifinance industry. The results indicate that disclosure level of multifinance company is 78,35% in 2004. There is increasing about 1.21% compare to the disclosure level in 2003. There is significant differentiation of disclosure level between status of company and size of firm but no significant differentiation between size of auditor. The result using linear regression show that disclosure level is influenced by profitability, company status, size of the firm and size of auditor.

Keywords: disclosure level, multifinance, regulation

Dimuat dalam Jurnal Akuntansi dan Keuangan Indonesia (JAKI) Vol. 3 No. 2, Desember 2006, ISSN: 1829-8494, Hal 239 – 260. Analisis Pengungkapan Laporan…JAKI Desember 2006, Vol.3

Latest Topics

Kurikulum Akuntansi Publik

Saat diminta bicara kurikulum akuntansi publik, saya pribadi merasa kurang percaya diri. Pertama karena pemahaman saya [Read More]

Overview PSAK 71 Instrumen Keuangan, PSAK 72 Pendapatan dari Kontrak Pelanggan, PSAK 73 Sewa

Berikut sedikit update overview PSAK baru. fokus pada PSAK 71, 72 dan 73   salam Perkembangan Standar & [Read More]

Overview Standar Akuntansi Keuangan Terbaru – UDINUS

PSAK baru tidak akan pernah selesai diajarkan sampai dengan standar tersebut efektif. Bahkan saat PSAK tertentu efektif [Read More]

AKUNTANSI BADAN LAYANAN UMUM / BLU

BLU adalah badan yang berada di bawah Pemerintah Pusat atau Pemerintah Daerah yang mengemban tugas untuk memberikan [Read More]

Perkembangan PSAK dan PSAK 46 Akuntansi Pajak Penghasilan

PSAK 46 Akuntansi Pajak Penghasilan, sering dilupakan dalam pembelajaran akuntansi keuangan, namun pada sisi lain Dosen [Read More]

Popular Topics

Dokumen Publikasi puisi

Pages

Insider

Archives