PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP PENGURANGAN ASIMETRI INFORMASI DISEKITAR PENGUMUMAN LABA
This research examine the impact of Independent Commissioner and Independent Audit Committee to reduces information asymmetry around earnings announcement. The sample of this research is the firms that included Indonesian Capital Market Directory (ICMD) 2007. Based on purposive sampling method, the...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Indonesia
2009-12-01
|
| Series: | Jurnal Siasat Bisnis |
| Online Access: | https://hmts.civil.uii.ac.id/JSB/article/view/3988 |
| _version_ | 1811322597879578624 |
|---|---|
| author | Evi Gantyowati Dhinar Adi Nugroho |
| author_facet | Evi Gantyowati Dhinar Adi Nugroho |
| author_sort | Evi Gantyowati |
| collection | DOAJ |
| description |
This research examine the impact of Independent Commissioner and Independent Audit Committee to reduces information asymmetry around earnings announcement. The sample of this research is the firms that included Indonesian Capital Market Directory (ICMD) 2007. Based on purposive sampling method, the sample is 86 firms during the period of 2004–2006. The results of this research show that independent commissioner has a significant impact to the reducing of asymmetry information. Independent Audit Committee is not indicate has an impact and a correlation to asymmetric information, like the independent commissioner. There is no differences in asymmetric information between firms with independent audit committee and none.
Keywords: Independent Commissioner, Independent Audit Committee, Asymmetry Information, Earnings Announcement, Trading Volume Activity (TVA)
|
| first_indexed | 2024-04-13T13:39:05Z |
| format | Article |
| id | doaj.art-551fdcdb8b124fa4bff140bf89cc4318 |
| institution | Directory Open Access Journal |
| issn | 0853-7666 2528-7001 |
| language | English |
| last_indexed | 2024-04-13T13:39:05Z |
| publishDate | 2009-12-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Siasat Bisnis |
| spelling | doaj.art-551fdcdb8b124fa4bff140bf89cc43182022-12-22T02:44:42ZengUniversitas Islam IndonesiaJurnal Siasat Bisnis0853-76662528-70012009-12-01133PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP PENGURANGAN ASIMETRI INFORMASI DISEKITAR PENGUMUMAN LABAEvi Gantyowati0Dhinar Adi Nugroho1Fakultas Ekonomi Universitas Negeri SurakartaFakultas Ekonomi Universitas Negeri Surakarta This research examine the impact of Independent Commissioner and Independent Audit Committee to reduces information asymmetry around earnings announcement. The sample of this research is the firms that included Indonesian Capital Market Directory (ICMD) 2007. Based on purposive sampling method, the sample is 86 firms during the period of 2004–2006. The results of this research show that independent commissioner has a significant impact to the reducing of asymmetry information. Independent Audit Committee is not indicate has an impact and a correlation to asymmetric information, like the independent commissioner. There is no differences in asymmetric information between firms with independent audit committee and none. Keywords: Independent Commissioner, Independent Audit Committee, Asymmetry Information, Earnings Announcement, Trading Volume Activity (TVA) https://hmts.civil.uii.ac.id/JSB/article/view/3988 |
| spellingShingle | Evi Gantyowati Dhinar Adi Nugroho PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP PENGURANGAN ASIMETRI INFORMASI DISEKITAR PENGUMUMAN LABA Jurnal Siasat Bisnis |
| title | PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP PENGURANGAN ASIMETRI INFORMASI DISEKITAR PENGUMUMAN LABA |
| title_full | PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP PENGURANGAN ASIMETRI INFORMASI DISEKITAR PENGUMUMAN LABA |
| title_fullStr | PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP PENGURANGAN ASIMETRI INFORMASI DISEKITAR PENGUMUMAN LABA |
| title_full_unstemmed | PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP PENGURANGAN ASIMETRI INFORMASI DISEKITAR PENGUMUMAN LABA |
| title_short | PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP PENGURANGAN ASIMETRI INFORMASI DISEKITAR PENGUMUMAN LABA |
| title_sort | pengaruh komisaris independen dan komite audit terhadap pengurangan asimetri informasi disekitar pengumuman laba |
| url | https://hmts.civil.uii.ac.id/JSB/article/view/3988 |
| work_keys_str_mv | AT evigantyowati pengaruhkomisarisindependendankomiteauditterhadappenguranganasimetriinformasidisekitarpengumumanlaba AT dhinaradinugroho pengaruhkomisarisindependendankomiteauditterhadappenguranganasimetriinformasidisekitarpengumumanlaba |