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.