Pengungkapan Pelaporan Keuangan dalam Perspektif Signalling Theory

Cahyani Nuswandari
Journal article Kajian Akuntansi • 2009 Indonesia

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Abstract

Annual report is an information that communicates company and users. Users use it for making economic decision. Regulation about information disclosure in Indonesia is stated by BAPEPAM. Information that is disclosed in annual report groups two types. Two types of information disclosure are mandatory disclosure and voluntary disclosure. Disclosure is about aim of disclosure, for whom, how much, how and when information should be disclosed. Information disclosure consider of cost and benefit. It is difficult to measure cost and benefit especially benefit measurement. This article purposes to explain about disclosure concept, disclosure extent, regulation disclosure and type of information disclosure. It also explains about reducing information asymmetry by giving signal to users through disclosure information. Publishing information can describe company quality.

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Journal

Kajian Akuntansi

Kajian Akuntansi merupakan media informasi karya ilmiah dariFakultas Ekonomi Univesitas Stikubank... see more