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All Journal Jurnal Media Wahana Ekonomika Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal ASET (Akuntansi Riset) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi Global Financial Accounting Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Tanujaya, Kennardi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Jurnal Aplikasi Akuntansi

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PENGARUH ROTASI AUDITOR, PROFITABILITAS, LEVERAGE, UMUR PERUSAHAAN TERHADAP ASIMETRI INFORMASI DAN PERAN HUBUNGAN POLITIK DI PERBANKAN INDONESIA Pina, Pina; Tanujaya, Kennardi
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.360

Abstract

This research aims to determine the effect of audit rotation, profitability, Leverage and company age on information asymmetry with political relations as a moderating variable in banking in Indonesia. The data studied is 32 banks registered on the IDX from 2016 to 2022. This research found that auditor rotation did not influence information asymmetry. Even though political relations were added as moderation, auditor rotation did not affect information asymmetry. Profitability and Leverage have a negative influence on information asymmetry, and company age has a positive impact on information asymmetry. The results of this research imply that investors need to consider company characteristics in detecting information asymmetry in financial reports.
Co-Authors Anggreany, Elva Anisa, Amanda Putri Nur Anita Anita Caroline Simanjuntak, Nancy Monica Dharmawan, Caesar Evelyn, Vinvin Ivone, I Ivone, Ivone Lili Yanti, Lili Nuriah, Sinta Oktavia, Mari Pina, Pina Rendy Rendy Reny Valentine, Ivo