Pengungkapan Kuantitatif dan Kualitatif Segmen Operasi Berdasarkan PSAK 5 Revisi 2009 (Penyesuaian 2015) di Indonesia

Reporting of operating segments has become an important concern, therefore there is a PSAK 5 regulation which is continuously updated based on IFRS 8 to improve operating segment reporting. This study aims to examine the application of operating segment disclosure and its determinants in public comp...

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Bibliographic Details
Main Authors: Dewi Diah Fakhriyyah, Irma Hidayati
Format: Article
Language:Indonesian
Published: Universitas Winaya Mukti 2021-12-01
Series:Organum
Subjects:
Online Access:http://ejournal.winayamukti.ac.id/index.php/Organum/article/view/163