THE PRACTICE OF MANDATORY DISCLOSURE IN INDONESIA: DETERMINANTS AND IMPACT

Istiningrum, Andian Ari (2016) THE PRACTICE OF MANDATORY DISCLOSURE IN INDONESIA: DETERMINANTS AND IMPACT. International Conference on Ethics of Business, Economics, and Social Science. pp. 43-62. ISSN 2528-617X

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Abstract

The primary objective of this research is to determine the factors that have association with mandatory disclosure and stock return. This research investigated 47 manufacturing companies listed in the Indonesia Stock Exchange in 2012. Mandatory disclosure in this research used items required to be disclosed under IAS 16 and IAS 17. The data analysis used the path analysis by setting two structural equation models. The research proved a significantly positive association of company age with mandatory disclosure in contrast to company size and company profitability. Moreover, company size, company profitability, and mandatory disclosure have a significant positive association with stock return. Keywords: Stock Return, Mandatory Disclosure, Company Age, Company Size, Profitability

Item Type: Article
Subjects: Prosiding > Proceeding of ICEBESS 2016
Divisions: Fakultas Ekonomi > Pendidikan Ekonomi
Depositing User: Admin Pendidikan Ekonomi FE
Date Deposited: 30 Sep 2016 00:18
Last Modified: 01 Feb 2019 01:41
URI: http://eprints.uny.ac.id/id/eprint/41771

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