?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+PENGUNGKAPAN+PELAPORAN+SEGMEN+OPERASI%2C+SEGMEN+GEOGRAFIS%2C+DAN+INFORMASI+PELANGGAN+UTAMA+TERHADAP+KINERJA+PASAR%0D%0A(STUDI+EMPIRIS+BERBASIS+PSAK+NO.+5+PADA+PERUSAHAAN+SUBSEKTOR+TEKSTIL+DAN+GARMEN)%0D%0A&rft.creator=ANNISA%2C+NUR+UTAMI&rft.subject=300+Ilmu+sosial&rft.subject=330+Ekonomi&rft.subject=335+Sistem+ekonomi+sosialis&rft.description=Penelitian+ini+bertujuan+untuk+mengetahui+bagaimana+pengaruh+pengungkapan+pelaporan+segmen+operasi%2C+segmen+geografis%2C+dan+informasi+pelanggan+utama+terhadap+kinerja+pasar+pada+perusahaan+subsektor+tekstil+dan+garmen+yang+terdaftar+di+Bursa+Efek+Indonesia+selama+periode+2020%E2%80%932023.+Permasalahan+utama+dalam+penelitian+ini+adalah+pentingnya+transparansi+informasi+keuangan+sesuai+dengan+ketentuan+PSAK+No.+5+dan+bagaimana+hal+tersebut+dapat+memengaruhi+persepsi+investor+di+pasar+modal.+Penelitian+ini+menggunakan+pendekatan+kuantitatif+dengan%0D%0Ametode+analisis+regresi+berganda+dan+berlandaskan+pada+teori+Resource-Based+dan+Signaling+Theory.+Hasil+penelitian+menunjukkan+bahwa+ketiga+variabel+independen+berpengaruh+positif+dan+signifikan+terhadap+kinerja+pasar+yang+diproksikan+dengan+rasio+Tobins%E2%80%99Q.+Temuan+ini+mendukung+bahwa+pengungkapan+informasi+yang+lebih+terperinci+mampu+memberikan+sinyal+positif+kepada+investor%2C+meningkatkan+kepercayaan+pasar%2C+serta+membantu+perusahaan+dalam+menciptakan+nilai+lebih+di+mata+pemangku+kepentingan.%0D%0A%0D%0AKata+Kunci%3A+Pelaporan+Segmen%2C+PSAK+No.+5%2C+Informasi+Pelanggan+Utama%2C+Kinerja+Pasar%2C+Tobins%E2%80%99Q.%0D%0A%0D%0A%0D%0A%0D%0AThis+study+aims+to+examine+the+effect+of+segment+disclosure%2C+including+operating+segments%2C+geographical+segments%2C+and+major+customer+information%2C+on+market+performance+in+textile+and+garment+sub-sector+companies+listed+on+the+Indonesia+Stock+Exchange+during+the+2020%E2%80%932023+period.+The+main+issue+addressed+is+the+extent+to+which+financial+information+disclosure+in+accordance+with+PSAK+No.+5+influences+investor+perception+in+the+capital+market.+This+research+adopts+a+quantitative+approach+using+multiple+regression+analysis+and+is+supported+by%0D%0AResource-Based+Theory+and+Signaling+Theory.+The+results+show+that+all+three+independent+variables+have+a+positive+and+significant+influence+on+market+performance+as+measured+by+the+Tobin%E2%80%99s+Q+ratio.+These+findings+suggest+that+detailed+and+transparent+disclosure+can+serve+as+a+positive+signal+to+investors%2C+enhance+market+trust%2C+and+help+companies+create+greater+value+in+the+eyes+of+stakeholders.%0D%0A%0D%0AKeywords%3A+Segment+Reporting%2C+PSAK+No.+5%2C+Major+Customer+Disclosure%2C+Market+Performance%2C+Tobin%E2%80%99s+Q&rft.publisher=EKONOMI+DAN+BISNIS&rft.date=2025-06-03&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F89776%2F1%2Fabstrak%2520%25283%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F89776%2F2%2Fskripsi%2520full%2520%25283%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F89776%2F3%2Fskripsi%2520full%2520tanpa%2520pembahasan%2520%25282%2529.pdf&rft.identifier=++ANNISA%2C+NUR+UTAMI++(2025)+PENGARUH+PENGUNGKAPAN+PELAPORAN+SEGMEN+OPERASI%2C+SEGMEN+GEOGRAFIS%2C+DAN+INFORMASI+PELANGGAN+UTAMA+TERHADAP+KINERJA+PASAR+(STUDI+EMPIRIS+BERBASIS+PSAK+NO.+5+PADA+PERUSAHAAN+SUBSEKTOR+TEKSTIL+DAN+GARMEN).++EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F89776%2F