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Ditemukan 4 dokumen yang sesuai dengan query

Margaret

Persepsi investor terhadap penyajian kepentingan nonpengendali sebelum dan sesudah berlaku efektifnya PSAK NO 4 revisi 2009 = Investors perception toward noncontrolling interests disclosure before and after the effective date of PSAK 4 amendment 2009 / Margaret

" This study aims to examine investors’ perception toward changes in noncontrolling interest disclosure before and after the effective date of PSAK 4 (Amendment 2009). Sample of this study consists of 213-listed company in Indonesia Stock Exchange (IDX) from various industry sectors with six years observation. PSAK 4 (1994) regulated that noncontrolling interests should be reported as mezzanine items, meanwhile PSAK 4 (Amendment 2009) regulated that noncontrolling interests should be reported as equity in consolidated statement of ... "

Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015

S60904

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