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Determinant Analysis Affecting the Level of Disclosure of Operations Segments in 2017-2019

Fitrianingsih, Tetiana and Kurniawati, Lintang (2022) Determinant Analysis Affecting the Level of Disclosure of Operations Segments in 2017-2019. In: The 4th International Conference on Business and Banking Innovations (ICOBBI) 2022.

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Abstract

Disclosure of operating segments is very much needed, especially for investors to know the performance of management, the growth potential of each segment, and also to indicate the risks that may arise, which will also affect the cost of equity to be borne by the company. This study aims to obtain empirical evidence of the effect of profitability, leverage, firm size, audit quality, and firm age on the level of disclosure of operating segments. The population used in this study are consumer cyclicals companies listed on the Indonesia Stock Exchange during 2017-2019. This research uses the purposive sampling method and obtained 119 companies for three years. The analytical tool in this research is multiple linear regression analysis. The results of this study indicate that leverage affects the level of disclosure of the operating segment, while profitability, firm size, audit quality, and firm age do not affect the level of disclosure of the operating segment. Users of financial statements should pay close attention to operating segment disclosures because companies can manipulate calculations to display successful operations and hide poor operating performance. In addition to investment decisions, operating segment disclosures can be used to assess the performance of segment managers, as well as assess the risks and rewards faced by segment managers. Keywords: Disclosure of operating segment, profitability, leverage, company size.

Item Type: Conference or Workshop Item (Paper)
Subjects: 600 - TECHNOLOGY > 658 - GENERAL MANAGEMENT > 658.152 - MANAGEMENT OF FINANCIAL OPERATIONS
Divisions: ICOBBI (International Conference of Business and Banking Innovations)
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 22 Jun 2022 03:32
Last Modified: 28 Jun 2022 01:41
URI: http://eprints.perbanas.ac.id/id/eprint/9249

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