Nilai tambah informasi segmen dibandingkan dengan data akuntansi primer pada perusahaan banyak segmen: studi empiris pada perusahaan publik yang terdaftar di BEJ periode 1999-2004
Minza, Felma Annisa, Drs. Sugiarto, M.Acc., MBA
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Nowadays. investors and analysts demand segment information beyond firm-level accounting data so that they can predict management actions that affect future cash flows (SF AS 131. FASB 1997). This study analyzed the - usefulness of segment information in multiple-segment fmns. There are two main issues in this study: (a)
the incremental value relevance of segment information beyond firm-level accounting data caused by divergence of segment profitability (DOP) in multiple-segment firms. (b) The risk in multiple-segment firms and one-segment firms. The empirical results of the first correlation analysis shows that there is no incremental value relevance of segment information beyond firm-level accounting data, caused by DOP in multiple-segment firms. However. with a different corelation analysis there is an incremental value relevance of segment information beyond firm-level accounting data caused by DOP in multiple-segment firms. This study also found that both multiple-segment firms and one-segment firms have the equal risk
Keyword: segment information, firm-level accounting data, incremental value relevance, divergence of profitability (DOP), multiple-segmentfirms, risk.
Kata Kunci : segment information, firm-level accounting data, incremental value relevance, divergence of profitability (DOP), multiple-segmentfirms, risk.
