ANALYSIS OF ANNUAL REPORT DISCLOSURE LEVEL AFTER THE IMPLEMENTATION OF PSAK BASED ON IFRS (Empirical Study on Manufacturing companies in Indonesia Stock Exchange)

Suryadijaya / Wong Sie Fong (Alm), RUDY (2013) ANALYSIS OF ANNUAL REPORT DISCLOSURE LEVEL AFTER THE IMPLEMENTATION OF PSAK BASED ON IFRS (Empirical Study on Manufacturing companies in Indonesia Stock Exchange). Masters thesis, UNIVERSITAS LAMPUNG.

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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)

The purpose of this study is to empirically examine the level of disclosure required (mandatory disclosure and voluntary disclosure) annual report after the implementation of PSAK based on IFRS. The sample in this study is 17 Manufacturing sector companies in Indonesia Stock Exchange for 2009 and 2012 that has a complete annual report and the information can be accessed via the internet, has a December 31 fiscal year and not delisting during the period of analysis. The analysis method in this study using qualitative analysis and statistical inferen parametric test with Independent - sample T Test and Paired Sample T Test. The results with the qualitative analysis and independent sample t test and with the Paired Sample T Test produces the same answer. Means the level of disclosure required (mandatory disclosure and voluntary disclosure) annual report are higher after the implementation of PSAK based on IFRS. Key words : IFRS, Annual Report, Mandatory Disclosure, Voluntary Disclosure.

Jenis Karya Akhir: Tesis (Masters)
Subyek: > HB Economic Theory
Program Studi: Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2
Pengguna Deposit: Dr. Eng. Hasan Khairudin
Date Deposited: 08 Mar 2014 04:15
Terakhir diubah: 08 Mar 2014 04:15
URI: http://digilib.unila.ac.id/id/eprint/1297

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