PENGARUH KUALITAS LABA, GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP ASIMETRI INFORMASI

AGNES LESTARI TINAMBUNAN, . (2020) PENGARUH KUALITAS LABA, GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP ASIMETRI INFORMASI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh kualitas laba, good corporate governance, dan ukuran perusahaan terhadap asimetri informasi. Variabel dependen asimetri informasi diukur dengan menggunakan bid-ask spread. Variabel independen kualitas laba diukur dengan menggunakan kualitas akrual model Kothari (2005). Good corporate governance diwakili oleh dua aspek yaitu proporsi komisaris independen yang diukur dengan menghitung rasio proporsi komisaris independen terhadap total dewan komisaris yang ada di perusahaan dan frekuensi rapat dewan direksi yang diukur dengan dengan menghitung jumlah rapat dewan direksi selama satu tahun. Ukuran perusahaan diukur dengan menggunakan logaritma natural atas laba bersih yang diperoleh perusahaan. Penelitian ini menggunakan data sekunder dengan populasi 57 perusahaan property, real estate, dan konstruksi yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018. Pemilihan sampel dilakukan dengan teknik purposive sampling yang menghasilkan 39 perusahaan. Dengan demikian total observasi penelitian berjumlah 117 selama 3 tahun. Penelitian ini menggunakan analisis regresi linear berganda untuk melakukan uji hipotesis dengan dibantu program SPSS versi 26. Hasil penelitian ini menunjukkan bahwa proporsi komisaris independen, frekuensi rapat dewan direksi, dan ukuran perusahaan berpengaruh negatif terhadap asimetri informasi. Sementara itu kualitas laba tidak berpengaruh terhadap asimetri informasi. *************** The research aims to determine the influence of earning quality, good corporate governance, and firm size on information asymmetry. Dependent variable information asymmetry is measured by the bid-ask spread. Independent variable earning quality is measured by using the accrual quality model of Kothari (2005). Good Corporate Governance represent by two aspects consists of the proportion of independent commissioners is measured by the ratio between number of independent board of commissioners and number of all member of board of commissioners on company and frequency of board directors meetings is measured by the total of board directors meetings in one year. Firm size is measured by natural logarithm of the company’s net income. This research uses secondary data with the 57 population of property, real estate, and constraction companies that listed in Indonesian Stock Exchange (IDX) during 2016-2018. Sampel selected based on purposive sampling and acquired 39 companies. Thus, the total research observations amounted to 117 for three years. This research uses Multiple Linear Regression analysis for test the hyphothesis with the help of SPSS program version 26. The results of this research is the proportion of independent commissioners, frequency of boards meetings, and firm size has negative influence on information asymmetry. Meanwhile earning quality has no influence on information asymmetry.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Adam Zakaria, S.E., Akt., M.Si., Ph.D. ; 2). Petrolis Nusa Perdana, M.Acc., Ak.
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 8355 not found.
Date Deposited:	23 Dec 2020 14:12
Last Modified:	23 Dec 2020 14:12
URI:	http://repository.unj.ac.id/id/eprint/11981

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