PENGARUH PENGUNGKAPAN SUKARELA TERHADAP ASIMETRI INFORMASI PADA PERUSAHAAN PERBANKAN YANG GO PUBLIC DI PT. BURSA EFEK INDONESIA
ABSTRACT: This study examines
effect voluntary disclosure in firms annual report to asymmetric information.
The hypothesis (Ha) in this study is available significant negative effect
between voluntary disclosure and asymmetric information. This study will give
some information about voluntary disclosure practice from firms management. The
population of this study are public Indonesian banking firms in 2003 until
2005. The result of hypothesis testing show that regression coefficient are
significant (p value < 0,05), so Ha are accepted or available significant
negative effect between voluntary disclosure and asymmetric information. Firms
with lower asymmetric information tend to disclose more information in annual
report and vice versa. R2 value is 0,109 that mean 10,9% dependent variable
asymmetric information can be explained by independent variable voluntary
disclosure, and then 89,1% explained by another factor out side in the
regression model, ex-ample earnings announcements.
Keywords: voluntary
disclosure, asymmetric information
Penulis: Cynthia Wulandari
Kode Jurnal: jpmanajemendd080028
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