PENGUNGKAPAN PELAPORAN KEUANGAN DALAM PERSPEKTIF SIGNALLING THEORY
Abstract: Annual report is an
information that communicates company and users. Users use it for making
economic decision. Regulation about information disclosure in Indonesia is
stated by BAPEPAM. Information that is disclosed in annual report groups two
types. Two types of information disclosure are mandatory disclosure and
voluntary disclosure. Disclosure is about aim of disclosure, for whom, how
much, how and when information should be disclosed. Information disclosure
consider of cost and benefit. It is difficult to measure cost and benefit
especially benefit measurement. This article purposes to explain about
disclosure concept, disclosure extent, regulation disclosure and type of
information disclosure. It also explains about reducing information asymmetry
by giving signal to users through disclosure information. Publishing
information can describe company quality.
Key words: mandatory disclosure, voluntary disclosure,
asymmetry information, signalling theory
Penulis: Cahyani Nuswandari,
SE.Ak
Kode Jurnal: jpakuntansidd090046
