Dampak Perubahan Kultur Masyarakat Terhadap Praktik Pengungkapan Laporan Keuangan Perusahaan Publik Di Indonesia

Authors

  • Edi Subiyantoro Staf Pengajar Fakultas Ekonomi Universitas Merdeka Malang Jl. Terusan Raya Dieng No. 62-64, Malang 65146 Saarce Elsye Hatane Staf Pengajar Fakultas Ekonomi Universitas Kristen Petra Surabaya Jl. Siwalankerto 121-131, Surabaya 60236 Email: <a href="

:

https://doi.org/10.9744/jmk.9.1.pp.%2018-29

Abstract

This Study reports the change of Indonesian culture by comprises the different culture perspective%2C both conglomeration and reformation periods%2C and test result of the impact of different culture on the extent disclosures. Statistical instruments employed in this study are the mean variance to test the cultural difference and two-sample t-statistic to test the distinction in disclosure practices between the two periods of observation. The primary findings show that Indonesian culture has change and the both cultural differences affect disclosure practices differently.
Abstract in Bahasa Indonesia :

Penelitian ini melaporkan perubahan kultur masyarakat Indonesia dengan cara membandingkan perbedaan perspektif kultur dalam periode konglomerasi dan periode reformasi%2C dan hasil pengamatan dampak kultur yang berbeda tersebut terhadap keberadaan luas pengungkapan laporan keuangan. Alat statisktik yang digunakan dalam penelitian ini adalah mean variance untuk menguji perbedaan kultur dan two-sample t-statistic untuk menguji keberadaan luas praktek pengungkapan laporan keuangan diantara kedua periode pengamatan. Hail penelitian utamanya menunjukkan bahwa kultur Indonesia mengalami perubahan%2C dan kedua kultur yang berbeda tersebut mempengaruhi praktik pengungkapan laporan keuangan secara berbeda. disclosure%2C culture%2C change.

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Published

2007-07-25

How to Cite

Subiyantoro, E. (2007). Dampak Perubahan Kultur Masyarakat Terhadap Praktik Pengungkapan Laporan Keuangan Perusahaan Publik Di Indonesia. Jurnal Manajemen Dan Kewirausahaan, 9(1), pp. 18-29. https://doi.org/10.9744/jmk.9.1.pp. 18-29

Issue

Vol. 9 No. 1 (2007): MARCH 2007

Section

Articles

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