KAJIAN TERHADAP PERBEDAAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN SEBELUM DAN SESUDAH SURAT EDARAN BAPEPAM N0. 02 TAHUN 2002 PERUSAHAAN PUBLIK DI INDONESIA
ABSTRACT: This research are
computed the indexes reveal financial report among industries. In addition,
giving an suggestion policy to agency which made policy about completing
certainty of public firms who reveal financial report in Indonesia. This research
pointed on practice of revealing financial report on public firm in Indonesia
before prevail the realization about that policy by BAPEPAM on 2002. the method
are items identification financial report and arrange indexes reveal financial
report between industry for all thirteen industries. The second, identification
toward the practice of revealing financial report after turn out the BAPEPAM policy on 2002. The
indexes of revealing financial report between industry arrange and then
considerate with the research result about the period before BAPEPAM policy
turn out to see are there any significant differentiation. Based on the result
of t-test showed that are significant different indexes reveal financial report
the period before BAPEPAM policy turn with after turn out the BAPEPAM policy on 2002.
Keyword: Financial
Performance, Ligimiality, Capital Structure and Profitability
Penulis: Abdul Rohman
Kode Jurnal: jpakuntansidd080050
