SARASWATI, ANI, E2B014009 (2018) PENGARUH RELEVANSI NILAI, KETEPATAN WAKTU, KONSERVATISME, KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP ASIMETRI INFORMASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014 – 2017. Sarjana / Sarjana Terapan (S1/D4) thesis, ["eprint_fieldopt_institution_Universitas Muhammadiyah Semarang" not defined].
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Abstract
The research purpose to analyze the influence of financial reporting quality attributes namely value relevance, timeliness, and conservatism as well as institutional ownership and audit committee on information asymmetry. This study used purposive sampling in the selection of samples and obtained as many as 20 manufacturing companies that became the research sample for 4 years namely 2015-2017. The data analysis technique used is multiple linear regression analysis. Statistical test results show that only conservatism variables have an effect on information asymmetry with a value of t count of 4,725 and a significant value of 0.000. Value relevance variable shows t count of -1,313, timeliness variable shows t count of -1,435, institutional ownership variable shows t count of -0,136 and audit committee variable shows t count of -0,522. These four variables have a significant value > 0.05 so that it does not affect information asymmetry. Keywords: Information Asymmetry, Quality of Financial Reporting, Value Relevance, Timeliness, Conservatism, Good Corporate Governance, Institutional Ownership, Audit Committee
| Item Type: | Thesis (Sarjana / Sarjana Terapan (S1/D4) ) |
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| Call Number: | 006/S1.Akn/II/2019 |
| Contributors Thesis: | 1. Fatmasari Sukesti, SE, M.Si 2. R. Ery Wibowo, SE, M.Si |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > S1 Accounting |
| Depositing User: | perpus unimus |
| URI: | http://repository.unimus.ac.id/id/eprint/3013 |
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