Jurnal Ilmiah

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ANALISIS TINGKAT PENGUNGKAPAN LAPORAN TAHUNAN SETELAH PENERAPAN PSAK BERBASIS IFRS (STUDI EMPIRIS P

  • Oleh       : RUDY, S.E.,M.S.,Ak, Akt.
  • Tanggal  : 14-08-2017
  • Halaman : 8 lembar
  • ISSN      : ISSN 2086-9592
  • Kampus :

ABSTRACT The purpose of this studyis to empirically examine the level of disclosure required (mandatory disclosure and voluntary disclosure) annualreport after the implementation of PSAK based on IFRS. The sample in this study is 17 manufacturing sector companies in indonesia stock exchangefor 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 statistical inferen parametric test with independent-sample t test and paired sample t test. The results with qualitative method, the independent sample t test, and with the paired sample t test produces the same value of p valueis 0.000. Means the level of disclosure required (mandatory disclosure and voluntary disclosure) annual report are higherafter the implementation of PSAK based on IFRS. Key words : IFRS, Annual Report, Mandatory Disclosure, Voluntary Disclosure

 
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