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NIM (Student Number)C1L009030
Nama MahasiswaAGENG SANDRAWARDHANI
Judul ArtikelA COMPARISON OF MULTIDIMENSIONAL DISCLOSURE AMONG INDONESIA, MALAYSIA, AND SINGAPORE (ANNUAL REPORT YEAR 2009- 2011)
AbstrakThis research aims to analyze comparison of multidimensional disclosure among Indonesia, Malaysia, and Singapore (annual report year 2009- 2011). Content analysis method is used as a main method to analyze information disclosed. Content analysis is a technique for obtaining data involve encoding qualitative information and quantitative information for each of the dimensions. There are four dimension analyzed in this study: scope of disclosure items (COV), the type of measurements (MSR), disclosure of economic consequences (ES), and time orientation disclosure (FL). The hypothesis of this research were tested by Kruskal- Wallis test to 384 observations in panel data (128 companies, period of observation was from 2009 until 2011). In this research COV Index shows a significant difference among the countries on the disclosure of scope of item. MSR Index shows there is no statistically significant difference among the countries on the disclosure of measurement type. ES Index shows a significant difference among the countries on the disclosure of economics consequences. FL Index shows a significant difference among the countries on the disclosure of time orientation. DISC Index shows a significant difference among the countries on the total disclosure.
Abstrak (Inggris)This research aims to analyze comparison of multidimensional disclosure among Indonesia, Malaysia, and Singapore (annual report year 2009- 2011). Content analysis method is used as a main method to analyze information disclosed. Content analysis is a technique for obtaining data involve encoding qualitative information and quantitative information for each of the dimensions. There are four dimension analyzed in this study: scope of disclosure items (COV), the type of measurements (MSR), disclosure of economic consequences (ES), and time orientation disclosure (FL). The hypothesis of this research were tested by Kruskal- Wallis test to 384 observations in panel data (128 companies, period of observation was from 2009 until 2011). In this research COV Index shows a significant difference among the countries on the disclosure of scope of item. MSR Index shows there is no statistically significant difference among the countries on the disclosure of measurement type. ES Index shows a significant difference among the countries on the disclosure of economics consequences. FL Index shows a significant difference among the countries on the disclosure of time orientation. DISC Index shows a significant difference among the countries on the total disclosure.
Kata Kuncidisclosure, multidimensional disclosure, scope of items, measurement type, economic consequences, time orientation, quantitative, forward looking.
Nama Pembimbing 1Dr. Margani Pinasti, S.E., M. Si., Ak.
Nama Pembimbing 2Poppy Dian Indira Kusuma, S.E., M. Si., Ak.
Tahun2013
Jumlah Halaman40
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