Effect of Quality of Financial Reporting to Asymmetry Information on Manufacturing Company in BEI

DOI

10.2991/aicar-18.2019.21How to use a DOI?

Keywords

asymmetric information; conservatism; timeliness; value relevance

Abstract

This study aims to explain the relationship between variable relevance value, timeliness and conservatism to asymmetry information. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange from 2013 to 2015 with a sample selected by purposive sampling of 23 companies. The amount of data used in this study is 69 obtained from 23 x 3 (multiplication number of sample with the number of years of observation). Statistical analysis used is multiple regression. The hypothesis in the study consisted of the relevance of value, timeliness and information asymmetry. The results showed the relevance of values negatively affect the information asymmetry. The timeliness of the delivery of financial statements has a significant and negative effect on asymmetric information. Conservatism has a negative and significant effect on asymmetric information.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Siti Almurni
AU  - Hendrawati
PY  - 2019/02
DA  - 2019/02
TI  - Effect of Quality of Financial Reporting to Asymmetry Information on Manufacturing Company in BEI
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 93
EP  - 97
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.21
DO  - 10.2991/aicar-18.2019.21
ID  - Almurni2019/02
ER  -