Detail Hasil Pencarian

Judul :
Analisis Hubungan Antara Kelengkapan Pengungkapan Laporan Keuangan Dengan Struktur Modal Dan Tipe Kepemilikan Perusahaan
Pengarang : Ainun Na'im & Fu'ad Rakhman
Jurnal : Jurnal Ekonomi dan Bisnis Indonesia 2000, XV(1)
Tahun : 2000
Summary / Kata Kunci : ABSTRACT
This study examines the relationship between financial statement disclosure comprehensiveness, firm capital structure and type of stock ownership. This study uses modified Wallace index as the instrument to measure the comprehensiveness of financial disclosure, and the debt to equity ratio (DER) and the percentage of stock owned by independent (public) investor are the proxies for capital structure and ownership. The samples of this study are 32 firms listed in Jakarta Stock Exchange (JSX) in 1996.
This study finds that firms' financial leverage is positively and significantly associated with corporate financial disclosure comprehensiveness. This result shows that firms disclose more comprehensively on the increase affirms' financial leverage. Further, the type of ownership seems weakly associated with firms' disclosure comprehensiveness. A rationale for this result is the inequality of public investor bargaining power in facing management, so that the public pressure for information becomes powerless.
Small sample is one limitation of this study. Wallace index may reduce the accuracy of the result due to no weighting factor, and it seems to be too comprehensive for the research examining only several aspects affirm characteristics

Keywords: pengungkapan laporan keuangan, struktur modal, ripe kepemilikan, informasi keuangan.
File : -
    (tidak ada sitasi)
1.   Choi, F. D. S. et al., Internatio Accounting. New York, NY: Prentip Hall., 1999
2.   Chow, C. W., dan A. Wong-Boren., 191 Voluntary financial disclosure by Mescic corporations. The Accounting Review, July, Vol LXII, No. 3., -
3.   Forker, J. J., Corporate governance and disclosure quality. Accounting and Business Research, Spring, 111-124., 1992
4.   Frankel, R. et al., Discretionary disclosure and external financing. The Accounting Review, January, pp. 135-150, 1995
5.   Hendriksen, E. S.. dan V. Breda., Accounting Theory. NY: Prentince Hall., 1991
6.   Hossain, M. et al., Voluntary disclosure in an emerging capital market: Dome empirical evidence from companies listed on the Kuala Lumpur Stock Exchange. The International Journal of Accounting, 29, 1994
7.   Imhoff, E. A., Jr., The relation between perceived accounting quality and economic characteristics of the firm. Journal of Accounting and Public Policy, 11 (2): 97, 1992
8.   Jensen, M. C. dan W. H. Meckling., The Theory of the firm: Managerial behavior, agency costs ad ownership structure., 1976
9.   Lang. M. H., dan R. J. Lundholm., Corporate disclosure policy and analyst behavior. The Accounting Review, October, 1996
10.   Na'im, A., Social, economic and legal environment of financial reporting in Indonesia. Working Paper. Universitas Gadjah Mada., 1999
11.   Penno, M. C., Information quality and voluntary disclosure. The Accounting Review, April, 275-284., 1997
12.   Shingvi, S. dan H. B. Desai., An empirical analysis of the quality of corporate financial disclosure. The Accounting Review 46 (1): 129 – 138., 1971
13.   Subiyantoro, E., Hubungan antara kelengkapan pengungkapan laporan keuangan dengan karakterstik perusahan publik di Indonesia. Tesis Master. Universitas, 1996
14.   Suripto, B., Perngaruh karakteristik perusahaan terhadap kelengkapan pengungkapan suka rela perusahaan. Tesis Master. Universitas Gadjah Mada., 1998
15.   Suta, I. P. G. A., Peran pasar modal da I am pem ban g u n an n as i on al. Prosiding, 1998
16.   Wallace, R.S.O. dan K. Nasser., Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong. Journal, 1995
Inherent UGM
Gedung Pusat UGM
Lt 3 Sayap Utara
Telp. (0274) 564416