The Effect of Financial Reporting Quality and Institutional Ownership On asymmetry Information
| Main Authors: | Rahmah, Dita, Nurcholisah, Kania, Hellina, Hellina |
|---|---|
| Format: | Article info Quantitative Bachelors application/pdf |
| Bahasa: | ind |
| Terbitan: |
Universitas Islam Bandung
, 2017
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| Subjects: | |
| Online Access: |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8579 http://hdl.handle.net/123456789/19282 http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8579/pdf http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/8579/1468 |
| ctrlnum |
123456789-19282 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title>The Effect of Financial Reporting Quality and Institutional Ownership On asymmetry Information</title><title>Pengaruh Kualitas Pelaporan Keuangan dan Kepemilikan Institusional terhadap Asimetri Informasi</title><creator>Rahmah, Dita</creator><creator>Nurcholisah, Kania</creator><creator>Hellina, Hellina</creator><contributor/><contributor/><subject>Accounting</subject><subject>information asymmetry, institutional ownership, financial reporting quality</subject><subject>akuntansi</subject><subject>asimetri informasi, kepemilikan institusional, kualitas pelaporan keuangan</subject><description>study aims to determine the effect of financial reporting quality and institutional ownership on information asymmetry at banking companies listed on the Indonesia Stock Exchange in 2013-2015.The data used in this research is secondary data from financial data at Indonesia Stock Exchange. Sampling method used is purposive sampling, the data amounted to 45, the study sample amounted to 15 companies that meet the criteria. Hypothesis testing is done by using multiple linear regression analysis.The results of this study based on the hypothesis test show that the quality of financial reporting and institutional ownership affect the information asymmetry. The magnitude of the influence of financial reporting quality, institutional ownership can also be influenced by other variables.</description><description>Dalam perkembangannya, informasi laporan keuangan merupakan pilar utama dalam menentukan keberhasilan dalam mencapai tujuan perusahaan. Informasi di dalam laporan keuangan haruslah menjelaskan tentang kondisi keuangan perusahaan yang sebenar–benarnya. Informasi laporan keuangan menjelaskan tentang kondisi keuangan perusahaaan,  yang dilakuakan sebagai akibat dari apa yang dilakukan dan di kerjakan selama periode tertentu. Perusahaan dituntut untuk meningkatkan kinerja keuangannya agar tetap bertahan dalam menjalankan kegiatan bisnsisnya.</description><date>2017-08-11</date><date>2019-07-01T01:11:57Z</date><date>2019-07-01T01:11:57Z</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>Other:Quantitative</type><type>Thesis:Bachelors</type><identifier>http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8579</identifier><identifier>http://hdl.handle.net/123456789/19282</identifier><language>ind</language><relation>http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8579/pdf</relation><relation>http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/8579/1468</relation><rights>Copyright (c) 2017 Prosiding Akuntansi</rights><type>File:application/pdf</type><publisher>Universitas Islam Bandung</publisher><source>Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 236-243</source><source>Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 236-243</source><source>2460-6561</source><recordID>123456789-19282</recordID></dc>
|
| language |
ind |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other Other:Quantitative Thesis:Bachelors Thesis File:application/pdf File |
| author |
Rahmah, Dita Nurcholisah, Kania Hellina, Hellina |
| title |
The Effect of Financial Reporting Quality and Institutional Ownership On asymmetry Information |
| publisher |
Universitas Islam Bandung |
| publishDate |
2017 |
| topic |
Accounting information asymmetry institutional ownership financial reporting quality akuntansi asimetri informasi kepemilikan institusional kualitas pelaporan keuangan |
| url |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8579 http://hdl.handle.net/123456789/19282 http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8579/pdf http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/8579/1468 |
| contents |
study aims to determine the effect of financial reporting quality and institutional ownership on information asymmetry at banking companies listed on the Indonesia Stock Exchange in 2013-2015.The data used in this research is secondary data from financial data at Indonesia Stock Exchange. Sampling method used is purposive sampling, the data amounted to 45, the study sample amounted to 15 companies that meet the criteria. Hypothesis testing is done by using multiple linear regression analysis.The results of this study based on the hypothesis test show that the quality of financial reporting and institutional ownership affect the information asymmetry. The magnitude of the influence of financial reporting quality, institutional ownership can also be influenced by other variables. Dalam perkembangannya, informasi laporan keuangan merupakan pilar utama dalam menentukan keberhasilan dalam mencapai tujuan perusahaan. Informasi di dalam laporan keuangan haruslah menjelaskan tentang kondisi keuangan perusahaan yang sebenar–benarnya. Informasi laporan keuangan menjelaskan tentang kondisi keuangan perusahaaan, yang dilakuakan sebagai akibat dari apa yang dilakukan dan di kerjakan selama periode tertentu. Perusahaan dituntut untuk meningkatkan kinerja keuangannya agar tetap bertahan dalam menjalankan kegiatan bisnsisnya. |
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Perpustakaan Universitas Islam Bandung |
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| subject_area |
Islam/Agama Islam Islam and Social Sciences/Islam dan Ilmu-ilmu Sosial Econmics/Ilmu Ekonomi Medicine and Health/Ilmu Kedokteran, Ilmu Pengobatan dan Ilmu Kesehatan |
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KOTA BANDUNG |
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JAWA BARAT |
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