Pengaruh Konservatisme dan Kualitas Pelaporan Keuangan Terhadap Asimetri Informasi.

Rangga Jati, Raden and Marita, Marita (2014) Pengaruh Konservatisme dan Kualitas Pelaporan Keuangan Terhadap Asimetri Informasi. In: Prosiding Seminar Nasional dan Call for Paper Sinau 3 : Memperkokoh Perekonomian Bangsa dengan Tranparansi dan Akuntabilitas Pelayanan Publik, 4 September 2014, Yogyakarta.


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This research explain about “Influence of Conservatism and Financial Reporting Quality Towards Information Asymemetry” (Study in Manucfacturing Company at BEI period 2010-2012). This research is aimed at finding out the influence of conservatism and financial reporting quality towards information asymmetry. In this research there are 30 company sample taken. The sampling uses regression analysis technique to analyze the size of independent variable influence towards dependent variable. The study conducted covers classical assumption testing and hypothesis testing. The results of this research shows that the variables of conservatism, and financial reporting quality consists of value relevance, and quality accruals is influence towards information assymmetry of 15.3%

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: MARITA MARITA -
Date Deposited: 17 Jan 2018 07:31
Last Modified: 17 Jan 2018 07:31

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