Penerapan Disclosure Untuk Menjamin Keakuratan Informasi Sebagai Dasar Pengambilan Keputusan

Abstract

Since extern parties make decisions, they need accurate information that come from intern party. Accurate information must accordance with qualitative characteristics: (1) relevance and reliability, and (2) compara-bility.  However, there are two constraints in provide accurate  informa-tion: (1) cost-benefit and (2) materiality.  On the other side, information can be useless because :(1) Methods and tehniques that have implemented in release information, and (2) information provider’s behavior that protect their own needs. So, unfairly information can not  be detected, because qualitative characteristics of information have been fulfilled.  Disclosure is a mean to detect information that is not accurate, because it can provide additional explanation about  presented information.