Pengaruh Kualitas Pelaporan Keuangan dan Pengungkapan Sukarela (Voluntary Disclosure) Terhadap Asimetri Informasi

., Selviana (2015) Pengaruh Kualitas Pelaporan Keuangan dan Pengungkapan Sukarela (Voluntary Disclosure) Terhadap Asimetri Informasi. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to obtain empirical evidence related influence of financial reporting quality and voluntary disclosure through information asymmetry. The population in this study were all companies listed in Indonesian Stock Exchange, while samples were taken by using purposive sampling method. The number of samples used by 19 companies in banking sector listed in Indonesian Stock Exchange 2010. This study uses multiple linear regression analysis with the help of SPSS 17.0. The test result showed that the first hypothesis (H_1) which states that financial reporting quality affect the information asymmetry, accepted. The second hypothesis (H_2) which states that voluntary disclosure affect the information asymmetry, accepted.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Financial reporting quality, voluntary disclosure, and information asymmetry.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Maria Virginia Lim
Date Deposited: 13 Apr 2021 03:53
Last Modified: 13 Apr 2021 05:00
URI: http://eprints.ukmc.ac.id/id/eprint/5672

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