ANALISIS DETERMINAN GRAPHICAL INFORMATION DISCLOSURE SEBAGAI PENDUKUNG PRINSIP TRANSPARANSI PERUSAHAAN PUBLIK DI INDONESIA

Agus Purwanto

doi:10.14710/jaa.7.1.1-16

DOI: https://doi.org/10.14710/jaa.7.1.1-16

ANALISIS DETERMINAN GRAPHICAL INFORMATION DISCLOSURE SEBAGAI PENDUKUNG PRINSIP TRANSPARANSI PERUSAHAAN PUBLIK DI INDONESIA

*Agus Purwanto - Universitas Diponegoro, Indonesia

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Abstract

Managements report the graphical information disclosure toward multi user to decision making.The graphical information disclosure is consist of: sale, revenue, income, equity, asset, liabitity,cash, and expense. This research gets 56 firm that have financial reporting with graphicalinformation disclosure index 49,5%. The research gets result that all of the firm characteristicsdon’t have effect of graphical information disclosure index. Graphical information disclosuretowards understand of financial reporting better and effective.

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Keywords: graphical information disclosure, sale, revenue, income, equity, asset, liabitity, cash, and expense

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Section: Research Articles

Language : EN

In Volume 7, Nomor 1, Tahun 2010

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