PENGARUH KONSENTRASI KEPEMILIKAN KELUARGA DAN INTERNET FINANCIAL REPORTING (IFR) TERHADAP ASIMETRI INFORMASI

Main Authors: Virgiawan, I Putu Yogi, Diyanty, Vera
Format: Book application/pdf Journal
Terbitan: UI Scholars Hub , 2015
Subjects:
Online Access: https://scholarhub.ui.ac.id/jaki/vol12/iss2/2
https://scholarhub.ui.ac.id/cgi/viewcontent.cgi?article=1369&context=jaki
ctrlnum jaki-1369
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format Book:Book
Book
File:application/pdf
File
Journal:Journal
Journal
author Virgiawan, I Putu Yogi
Diyanty, Vera
title PENGARUH KONSENTRASI KEPEMILIKAN KELUARGA DAN INTERNET FINANCIAL REPORTING (IFR) TERHADAP ASIMETRI INFORMASI
publisher UI Scholars Hub
publishDate 2015
topic family controlling ownership
Internet Financial Reporting (IFR)
information asymmetry
kepemilikan keluarga
asimetri informasi
url https://scholarhub.ui.ac.id/jaki/vol12/iss2/2
https://scholarhub.ui.ac.id/cgi/viewcontent.cgi?article=1369&amp;context=jaki
contents This study examines whether family-controlled firms have a higher level of information asymmetry than non family-controlled firms. This study also examines the influence of Internet Financial Reporting (IFR) to the information asymmetry. The results of the study indicate that family-controlled firms do not have higher level of information asymmetry than non family-controlled firms. Moreover, the study found that the application of IFR reduces the level of firm’s information asymmetry. This study contributes to the accounting literature and regulator by providing evidence the role of IFR in reducing information asymmetry.
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institution Fakultas Kedokteran Universitas Indonesia
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