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Pelaporan Keuangan dan Informasi yang Perlu Di-disclosure

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Oleh Dr. H. Tuhardjo, S.E., M.Si, Ak.   
Pelaporan Keuangan dan Informasi yang Perlu Di-disclosure

Abstract: The management within partnership’s company will take charge of its operationa lyields to the owner ‘s shareholders and other stakeholders. Such operational yields during certain period were commonly reported in form of accounting statements. This accounting information included such reports as: company wealth, income, and economic events giving effect on the company’s wealth and income. Such information was utilized by the users as the assistance tool in decision making of economy. In order for the presentation of the information conducted by the company could meet users' intention, one of aspects to be paid attention was the disclosure for related financial report.
Keywords: financial report, disclosure.

Artikel di atas dimuat Jurnal Ekonomi dan Manajemen, ISSN: 1411-5794, Volume 5, Nomor 2, April 2004, Penerbit: Program Pascasarjana Universitas Gajayana Malang, halaman 70-78  

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