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Oktavianus B51111025, Oktavianus
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Economics, Econometrics & Finance

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ANALISIS PENGUNGKAPAN PELAPORAN KEUANGAN SEGMEN DAN LAPORAN KEUANGAN INTERIM PADA PT SINAR MAS MULTIARTHA, TBK TAHUN 2009-2013 (TINJAUAN PENERAPAN BERDASARKAN PSAK NO.3 DAN PSAK NO.5) B51111025, Oktavianus
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 4, No 3 (2015): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

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Abstract

The purpose of this research is to know the disclosure of segment reporting and interim financial report of PT Sinar Mas Multiartha Tbk in period of 2009 to 2013 is suitable with PSAK number 3 and PSAK number 5. Decision of segment reporting is reclaimed with quantitative threshold test in period of 2009 to 2013 is suitable with PSAK number 5. Decision of necessarity in having additional segment, and decision which segment is the most dominant in reportable business segment. This research also has a purpose to know is that exactly right the suitability between disclosure of business segment financial report with PSAK number 5 and disclosure of interim report is suitable with PSAK number 3. Datas that are used is data from PT Sinar Mas Multiartha Tbk company that is listing in Indonesian Stock Exchange in period of 2009 to 2013.  Technique of analyze data is with quantitative analysis like business segment analysis, additional segment and dominant segment even qualitative analysis that are commited with conciliation business segment report of PT Sinar Mas Multiartha with PSAK number 5 and interim financial report with procedure in PSAK number 3. Result of the research, decision of business segment that is commited with quantitative thresold test is not suitable with PSAK number 5, no need an additional segment and there is no dominant segment. Disclosure of business segment financial report is not suitable with PSAK number 5 and disclosure of interim report that is served has already been suitable with PSAK number 3. Key words : Segment report, Interim report, PSAK number 5, PSAK number 3
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