NURAINI, NETTY (2015) PENGARUH DIVERSIFIKASI GEOGRAFIS, DIVERSIFIKASI PRODUK, DAN KOMPETISI (BARRIER TO ENTRY) TERHADAP NARRATIVE RISK DISCLOSUREPADA LAPORAN KEUANGAN TAHUNAN PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2010-2013. S1 thesis, Universitas Negeri Jakarta.
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Abstract
Netty Nuraini, 2015: The Influence of Geographical Diversification, Product Diversification, and Competition (Barrier to entry) on Narrative Risk Disclosure in the annual report of Companies that listed at Indonesian Stock Exchange in 20102013. State University of Jakarta. This research aims to empirically analyze the influence of Geographical Diversification, Product Diversification, and Competition (Barrier to entry) on Narrative Risk Disclosure. Narrative Risk Disclosure is the dependent variable in this research was measured by content analysis-sentence approach. For the independent variables in this research, using Geographical Diversification was measured by number of region, Product Diversification was measured by amount of product, and competition was measured by net sales from barrier to entry. This research uses secondary data which is financial statement from Indonesian Stock Exchange Listed Companies in 2010-2013. While the sampling method used was purposive sampling method which is overall 95 sample choose. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that geographical diversification and competition (barrier to entry) have significant influence to narrative risk disclosure. The other hand product diversification has no significant influence to narrative risk disclosure. Key Words: Geographical Diversification, Product Diversification, Competition, Barrier to entry, and Narrative Risk Disclosure.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Pembimbing I: Marsellisa Nindito, SE, M.Sc, Ak, CA ; Pembimbing II: Diena Noviarini, SE, MM.Si |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 12 Mar 2018 06:22 |
| Last Modified: | 12 Mar 2018 06:22 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/3696 |
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