KUSENO, IMAM HADI (2012) PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN DALAM BENTUK GRAFIK PADA LAPORAN KEUANGAN TAHUNAN EMITEN DI BURSA EFEK INDONESIA. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
|
Text (Cover)
Cover.pdf Download (150kB) | Preview |
|
|
Text (Abstrak)
2 Abstak.pdf Download (45kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (Bab 1)
3 BAB 1.pdf Restricted to Registered users only Download (94kB) |
|
|
Text (Bab 2)
4 BAB 2.pdf Restricted to Registered users only Download (92kB) |
|
|
Text (Bab 3)
5 BAB 3.pdf Restricted to Registered users only Download (213kB) |
|
|
Text (Bab 4)
6 BAB 4.pdf Restricted to Registered users only Download (225kB) |
|
|
Text (Bab 5)
7 BAB 5.pdf Restricted to Registered users only Download (307kB) |
|
|
Text (Bab 6)
8 BAB 6.pdf Restricted to Registered users only Download (52kB) |
|
|
Text (Daftar Pustaka)
9 Daftar Pustaka.pdf Restricted to Registered users only Download (101kB) |
Abstract
This study aims to examine the effect of financial performance including sales, operating income, net profit, earnings per share and dividend per share on the disclosure in the form of graphs in annual reports of listed companies in Indonesia Stock Exchange. The research was conducted on large corporations listed on the Indonesia Stock Exchange Fact Book 2010 by the Indonesia Stock Exchange during the four years from 2007 to 2010 by using logistic regression analysis. The results showed that changes in financial performance simultaneously affect the disclosure in the form of graphs in the annual report. Changes affect the disclosure of net profit in the form of graphs in the annual report. Changed in dividends per share effect on disclosure in the form of graphs in the annual report. Meanwhile, changes in sales, operating income changes and changes in earnings per share do not affect the disclosure in the form of graphs in the annual report. Decrease in earnings per share also proved influential on the disclosure in the form of graphs in the annual report. Another finding a company that has always had profits and distributes dividends amounting to 46.9% and the company that has always had the advantage but never distributed dividends of 6.3%. Keywords: Annual reports; financial performance; disclosure; Sales; operating income; net profit; earnings per share; dividends per share.
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-555-12-011 |
| Call Number: | TA/55/13/007 |
| NIM/NIDN Creators: | 55509120028 |
| Uncontrolled Keywords: | Annual reports; financial performance; disclosure; Sales; operating, akuntansi keuangan, tesis akuntansi, AKEU income; net profit; earnings per share; dividends per share. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 08 Jan 2013 11:40 |
| Last Modified: | 27 Jul 2022 06:26 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/14912 |
Actions (login required)
 |
View Item |
