Pengambilan Keputusan Pembelian Produk Toiletries Untuk Anak Ditinjau Dari Peran Ibu

Posmaria Sitohang dan Berta Bekti


Corporate exposure becomes company tool to provide information about company to any external parties and becomes an important function in capital market, particularly efficient capital market. This article aims to conduct scientific analysis based on literatures that discusses about corporate exposure as communication tool. From analysis result, it concludes several things in regard with corporate exposure in financial report. First, corporate exposure consists of two parts, which are mandatoty exposure and voluntary exposure. Second, scope of corporate exposure is also influenced by company characteristics, such as company size. Corporate exposure also has connection with management policy. Third, exposure regulation has done by several regulator institutions, especially in order to regulate communication between company and investor in capital market. Auditor and mediator partner also participate in providing and making corporate exposure as exposure source. Fourth, management has particular policy in order to arrange corporate exposure level. Fifth, information in corporate has influence on capital market as a place where there are connection and investment transaction. The last, corporate exposure plays important role in the succeed of company strategy to enter foreign capital market.

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