AYUDIAH, NUR AISYAH (2017) ANALISIS PENYAJIAN INFORMASI KEUANGAN DAN NON KEUANGAN PADA BADAN USAHA MILIK NEGARA (BUMN) DI INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
The rapid development of the internet fairly significantly affect the way companies carry out activities of business reporting and accounting practices. Internet has several characteristics and advantages in the overall disclosure, among others, is the pervasiveness, no boundaries, timely communication, and low cost. Indonesian state-owned companies in the country are required to provide the widest possible public information pursuant to Act No. 14 of 2008, one of the alternatives to present information to the public in an appropriate manner, fast and low cost to the community or the government. The purpose of this study was to describe the presentation of financial information and non-financial state-owned enterprises Non-Listed inter-related with the presentation of Internet Financial Reporting and Legal - Law No. 14 of 2008. This study is an exploratory study using census method. This study used a sample of Non-Listed state-owned companies in Indonesia a number of 75 companies that have been observed as much as two times of observation in the period October to December 2016. The results of this study indicate that there are still many companies that do not make good use of Internet Financial Reporting and have not been able to apply the information non-financial in accordance with the Law well.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 08 Sep 2017 11:03 |
| Last Modified: | 17 Nov 2017 08:16 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2439 |
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