PENGUNGKAPAN PELAPORAN SEGMEN BERDASARKAN PSAK NO. 5 PADA PT KIMIA FARMA (PERSERO) Tbk. DAN ENTITAS ANAK

Abstract

The purpose of this study was to determine the suitability determination reportable segment based on the ten percent significance test and conformance to the segment reporting disclosure to the SFAS (Statement of Financial Accounting Standards) No. 5 ( revised 2000 and 2009) from the year 2009 until year 2013 and to determine whether there is a dominant segment and an additional segment in reporting disclosures . The method used is descriptive method through a case study with the techniques of documentary studies in data collection and techniques data analysis of quantitative and qualitative . The results show that determining reportable segments based on the ten percent significance test to the revenues , income (loss ), and the assets and disclosure of segment reporting in accordance with SFAS No. 5 revisions in 2000 and 2009. The results also showed no dominant segment and an additional segment in  the reporting disclosures.