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All Journal Jurnal Akuntansi Indonesia PRESTASI AKRUAL: Jurnal Akuntansi Jurnal Dinamika Ekonomi dan Bisnis Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking Abdimas Universal Jurnal Ilmiah Edunomika (JIE) Jurnal Akademi Akuntansi (JAA) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) AKTUAL Jurnal Abadimas Gorontalo
Mekani Vestari
STIE Bank BPD Jateng
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Journal : Jurnal Akademi Akuntansi (JAA)

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DETERMINANTS OF THE QUALITY OF OPERATING SEGMENT DISCLOSURE Arina Adilla Hidayat; Mekani Vestari
Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i1.15534

Abstract

The Indonesian government encourages the manufacturing sector to diversify its business. The operating segments disclosures will be more important. Meanwhile, the provisions regarding this disclosure are still voluntary. There are several studies in Indonesia. However, the proxies used do not reflect the quality of the operating segment disclosures comprehensively. Therefore, this study aims to get empirical evidence on the determinants of the quality of operating segment disclosure by using Reporting Quality Index. The population was manufacturing companies listed on the IDX for 2015 - 2018. The data analysis technique uses multiple linear regression. The results show that firm size, leverage, degree of internationalization, and audit quality have a positive effect, while industry competition, profitability, and company growth have no effect on the quality of disclosure in the operating segment. This implies that external pressures have higher impact.
Co-Authors Abd. Rasyid Syamsuri Arina Adilla Hidayat Chusnulia Aryandhita Widayanti Dessy Noor Farida Dessy Noor Farida Khoirul Attiq Muhammad Yusuf Muhammad Yusuf Muliatul Awaliyah Muliawan Hamdani Muliawan Hamdani Nurbaeti Putri Hakim Sarah Nuriela Sabatini Setiyono, Taufiq Andre Setyo Pantawis Sri Imaningati Sri Imaningati