WIDIASTUTI, EKA PUJI (2012) PENGARUH KUALITAS PELAPORAN KEUANGAN TERHADAP ASIMETRI INFORMASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This research aims to examine whether the influence of financial report quality toward information asymmetry of manufacturing companies registered in Indonesia Stock Exchange in year 2008 to 2010. Data that used in this research is financial statement from each company that published on website www.idx.co.id. Sampling method that used in this research is purposive sampling method. Analysis model that used is multiple regression at level significance 5%. The result of this research indicates that simultanously financial reporting quality was meansured on the following attributes value relevance, timeliness and conservatism has significant correlation with the receiving of asymmetric information. While in partially value relevance and timeliness has a positively and significant with the receiving of asymetric. Conservatism has a positively and have not significant correlation with the receiving of asymetric information in significance 0,119.
Item Type: | Thesis (Bachelor) |
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Additional Information: | Pembimbing: Iwan Fakhrudin,SE.,M.Si. dan Ani Kusbandiyah SE., M.Si. |
Uncontrolled Keywords: | financial report quality, Value Relevance, Timeliness, Conservatism, Asymmetric Information |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | Nur Hardiansyah |
Date Deposited: | 22 Jan 2018 00:59 |
Last Modified: | 22 Jan 2018 00:59 |
URI: | http://repository.ump.ac.id/id/eprint/7202 |
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