ELECTRONIC DISCLOSURE PADA PERUSAHAAN TELEKOMUNIKASI ASIA PASIFIK DI NEW YORK STOCK EXCHANGE (NYSE)

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ABSTRACT: The aims of the research is to measure the level of disclosure by creating index with the purpose of evaluating electronic disclosure practicing in Asean com­panies, especially for emiten in telecommunication industry that listed in NYSE. Electronic disclosure that form electronic disclosure rankings between emiten show that there is low disclosure for electronic disclosure and also low disclosure for level of company’s qualitative information especially information about corporate gov­ernance, corporate responsibility and ethical code of the companies. However, the disclosure about background of the company, financial data, media center, informa­tion acceptability and annual report show relatively high index.
Key Words: disclosure, index, telecommunication industry, electronic disclosure
Penulis: Fiqi Ardiansyah Kesumajuda
Kode Jurnal: jpakuntansidd060046

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Jp Akuntansi dd 2006