PENGARUH KONSERVATISMA AKUNTANSI TERHADAP ASIMETRI INFORMASI
The study aims to examine the effect of accounting conservatism on information asymmetry. Sampling using a purposive sampling method produces a sample of 85 companies, of the years from 2007 to 2009. Data obtained from various sources that the Indonesian Stock Exchange website, Data Center Economics...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2011
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| Summary: | The study aims to examine the effect of accounting conservatism on
information asymmetry. Sampling using a purposive sampling method produces a
sample of 85 companies, of the years from 2007 to 2009. Data obtained from
various sources that the Indonesian Stock Exchange website, Data Center
Economics and Business Faculty of Economics and Business UGM and from
OSIRIS. Data were tested using linear regression.
The research was motivated by research Lafond and Watts (2008) who
found results that information asymmetry is positively related to conservatism.
The results of this study showed no effect of accounting conservatism on
information asymmetry. This means that the company's actions to be conservative
or not, does not affect the behavior of investors on its investment. In addition,
possibly because investors consider the other variables for the actions of its
investment. |
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