Corporate financial Reporting In Indonesia : An Analysis Of Corporate Characteristics And Information Disclosure Practices

Arya Ngurah PS,

1990 | Disertasi | S3 Accounting

One aspect of corporate financial reporting that has been a focus of considerable discussion in many developed countries such as United States, Canada, United Kingdom, Australia and New Zealand is the information needs of external decision maker to the organization, and the extent to which these needs arc satisfied by current financial reporting practices. The results study of corporate financial reporting in Indonesia indicate that the impact of corporate characteristics on information disclosure is not statistically significant. However, by referring to the mean score of information disclosed it can be concluded that information disclosure has been considered as an important part of general purpose of financial reporting. With regard to the existing standards and statutory requirements this study suggests that there is a need to regulate the disclosure practices of corporate - financial reporting in Indonesia. The role of mandatory bodies has a significant impact on disclosure practices in Indonesian firms.

Kata Kunci : Disclosure practice,corporate characteristics,corporate financial reporting