PENGARUH KUALITAS PELAPORAN KEUANGAN TERHADAP ASIMETRI INFORMASI DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI
ABSTRACT: The study
entitled Effect Of
Quality Financial Reporting
Information Asymmetry By
Company Size As Moderating
In Manufacture a
Registered Company in
Indonesia Stock Exchange
aims to examine
the effect of the
quality of financial
reporting of information
asymmetry is moderated
by firm size
(size). This study
uses a variable value relevance as a proxy for the in measuring the quality
of financial reporting and the use of proxy-bid-ask spread for the information
asymmetry variables. The data used in this study were 76 companies
manufacturing a listing on the Indonesia
Stock Exchange during
the period 2006-2010.
Data analysis technique
used to test
the assumption of classical
and regression analysis
with the help
of this research
program SPSS. The
result known that
the quality of financial reporting are moderated company
size had no significant effect to information asymmetry.
Keywords: Financial Reporting
Quality, Relevance Value, Firm Size, And Asymmetry Of Information
Penulis: ARI BUDI SANTOSO
Kode Jurnal: jpakuntansidd120049
