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All Journal Jurnal Reviu Akuntansi dan Keuangan Community Development Journal: Jurnal Pengabdian Masyarakat The Journal of Indonesia Sustainable Development Planning (JISDeP)
Fatmawati, Dian Surya Ayu
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Humanities Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Jurnal Reviu Akuntansi dan Keuangan

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DISCLOSURE OF IRS POST SEGMENT CONVERGENCE Fatmawati, Dian Surya Ayu; Subroto, Bambang; Rahman, Aulia Fuad
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.893 KB) | DOI: 10.22219/jrak.v8i2.35

Abstract

The purpose of this study is to examine what extent of disclosure segmental reporting after IFRS convergence in Indonesia. The great value of this study is highlighted by the effort to empirically investigate the beginning impact of segmental disclosure standard to segment number. Descriptive analysis was used to describe changes of  Line Of Business (LOB) segment, geographical segment, level of specificity number. The study consist of 32 Multinational company that listing in Indonesian Stock Exchange (ISE) at 2012-2017. Thus result show that number and types of segments reported decrease 4% for LOB and 2% for geographic segment and using more disaggregated at geographic level. Those findings about changing can help to lead an insight of segmental disclosure implementation in the future.
Co-Authors Aulia Fuad Rahman Bambang Subroto Mentari, Theresia Noval Adib Oky Juniarko Putro, Pera Wibowo Rosiadi, Alfian Subandi, Hendi