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All Journal AKUNTANSI DEWANTARA AFEBI Accounting Review Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Teknologi Hasil Pertanian Prosiding National Conference for Community Service Project
Ruwanti, Sri
Universitas Maritim Raja Ai HAJI
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education

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Journal : AFEBI Accounting Review

 1 
Are Financial Distress and Firm Characteristics Restrict The Operatin Segment Disclosure in Marine Industry? Sri Ruwanti; Prima Aprilyani Rambe
AFEBI Accounting Review Vol 4, No 2 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.716 KB) | DOI: 10.47312/aar.v4i02.247

Abstract

This study aims to examine the effect of financial distress and several factors on company characteristics, firm size, audit quality and public ownership at the level of disclosure of operating segments in marine companies listed on the Indonesia Stock Exchange. 24 populations were observed from 2013 to 2017 and obtained a sample of 10 marine sector companies with purposive sampling method. Observation results obtained an average operating segment disclosure rate of 69%. We found companies with financial difficulties limiting disclosure of operating segments. We also find public ownership influencing the level of disclosure of operating segments. However, it failed to prove the effect of firm size and auditor quality on the operating segment disclosure level
Are Financial Distress and Firm Characteristics Restrict The Operatin Segment Disclosure in Marine Industry? Sri Ruwanti; Prima Aprilyani Rambe
AFEBI Accounting Review Vol. 4 No. 2 (2019): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v4i02.247

Abstract

This study aims to examine the effect of financial distress and several factors on company characteristics, firm size, audit quality and public ownership at the level of disclosure of operating segments in marine companies listed on the Indonesia Stock Exchange. 24 populations were observed from 2013 to 2017 and obtained a sample of 10 marine sector companies with purposive sampling method. Observation results obtained an average operating segment disclosure rate of 69%. We found companies with financial difficulties limiting disclosure of operating segments. We also find public ownership influencing the level of disclosure of operating segments. However, it failed to prove the effect of firm size and auditor quality on the operating segment disclosure level
Co-Authors Asmaul Husna Bambang Sigit Amanto Burhan Latif Nurhasanah Nurhasanah Prima Apriliyani Rambe Rambe, Prima Apriliyani Rambe, Prima Aprilyani