The research about accounting standard, information content, the role and the impact of segment information is develoveped, but not in Indonesia. The purpose of this research is to investigate about PSAK No. 5, the initially and the revision. How far are the firm disclose their segment information after and before the standard is effective? The empirical evidence from 64 sample firms show that the standard, specially PSAK No, 5 (edisi revisi 2000) is effective to motivate the firm disclose information segment. PSAK No, 5 (edisi revisi 2000) is better than PSAK No, 5 (edisi 1994). Under PSAK No, 5 (edisi revisi 2000) 85.94% of the sample firms redefined their primary segments. There are 43.75% of the sample firms use line-of-business for the primary segment and addition with geografic are as the secondary segment. Six items are reported in segment information of 43.75% sample firms. Segment revenue is reported by all of the sample firms.

Keywords: segment information, PSAK No. 5 (1994), PSAK No. 5 (Revisi 2000), disclose, primary segment, secondary segment, line-of business, geografic area.