Geraldina, Ira (2019) Relevansi Nilai Pengungkapan Risiko Likuiditas BUMN di Indonesia. In: Simposium Nasional Akuntansi XXII, 8-9 oktober 2019, Jayapura.
|
Text
22-S0023.pdf Download (4MB) | Preview |
|
|
Text
22-S0023-full paper.pdf Download (396kB) | Preview |
Abstract
This study aims to examine the value relevance of risk liquidity disclosure of Indonesia listed state owned enterprises after Indonesia Statement of Financial Accounting Standard, Disclosure of Financial Instruments (Revised in 2010 and 2014). This study uses 20 Indonesia listed state owned enterprises during period of 2012-2017 or 115 firm years as final samples. Using panel data analysis, this study shows that risk liquidity disclosure is relevant information for investors in Indonesia stock exchange. Investors response differently on risk liquidity disclosure before and after the announcement windows period of financial reports. The main contribution of this is examining the value relevance of risk liquidity disclosure of Indonesia listed state owned enterprises.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Additional Information (ID): | 22-S0023.pdf |
| Uncontrolled Keywords: | risk disclosure, liquidity risk, value relevance, state-owned enterprises. |
| Subjects: | 600 Technology and Applied Sciences > 650-659 Management and Auxiliary Service (Manajemen dan Ilmu yang Berkaitan) > 658.02 Management for Enterprises (Manajemen Perusahaan) |
| Divisions: | Koleksi Digital > Artikel |
| Depositing User: | CR Cherrie Rachman |
| Date Deposited: | 13 Jul 2022 09:37 |
| Last Modified: | 13 Jul 2022 09:37 |
| URI: | http://repository.ut.ac.id/id/eprint/9785 |
Actions (login required)
 |
View Item |
