Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Variasi Pertumbuhan Laba Antar Segmen

Saputro, Wibisono, Susanto, Adi and Lindrawati, Lindrawati (2020) Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Variasi Pertumbuhan Laba Antar Segmen. Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Variasi Pertumbuhan Laba Antar Segmen, 27 (02). pp. 45-59. ISSN p-ISSN: 0854-4190 e-ISSN: 2685-3965, Jurnal Nasional Terakreditasi Peringkat 5

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Abstract

This research aims to test and analyze the influence of proprietary cost, agency cost, financing incentives, and growth of the company against the disclosure of profit growth between segments with the company size control variables in Manufacturing companies. Design research is quantitative with hypotheses. The type of data used is quantitative data in the form of financial statements obtained from the IDX website. The research object of the IDX-listed manufacturing companies. The data analysis technique used is a double linear regression analysis. The results showed that company growth had a negative effect on the disclosure of variations in profit growth between segments. Proprietary costs, agency costs and financing incentives do not affect the disclosure of variations in profit growth between segments.

Item Type: Article
Uncontrolled Keywords: proprietary cost; agency cost; financing incentives; firm growth.
Subjects: Business > Accounting
Divisions: Journal Publication
Depositing User: F.X. Hadi
Date Deposited: 16 Dec 2020 02:18
Last Modified: 07 Jan 2021 04:51
URI: http://repository.wima.ac.id/id/eprint/23812

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