Ardyan Firdausi Mustoffa
Universitas Muhammadiyah Ponorogo

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ASIMETRI INFORMASI DAN TEORI KEAGENAN PADA PENGUNGKAPAN LAPORAN KEUANGAN Adellya Nihayatul Muuna; Elvy Prastikawati; Anna Nur Laili; Muna Widya Sari; Ardyan Firdausi Mustoffa
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7116

Abstract

This research aims to find factors that can minimize information asymmetry due to agency relationships through disclosure of financial statements. The method of this research is a review article with library sources from online media with the theme of financial statement disclosure, information asymmetry theory, and agency theory. The results show that information asymmetry occurs because of the agency relationship within the company. This information asymmetry can be minimized by disclosing financial reports through factors such as Other Comprehensive Income Disclosures, Enterprise Risk Management Disclosures, and Disclosure Quality. Keywords : Asimetri information, Agency Theory, Financial Statement Disclosure
Faktor-Faktor yang Mempengaruhi Minat Berinvestasi di Pasar Modal Ardyan Firdausi Mustoffa; LMS Kristiyanti
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.6999

Abstract

Investment is an important factor that influences the growth and economic development of a country. We as the young generation have an important role to play in increasing the growth and economic development of our country in a better direction, one of which is by participating in the success of government programs in terms of increasing the number of new investors among the younger generation, especially students. This study aims to analyze the effect of perception, understanding of investment and training on student investment interest in Ponorogo. The population in this study were active students at universities in Ponorogo with consideration of their status as active students for the 2021/2022 academic year at universities in Ponorogo where the college has an Investment Gallery of the Indonesia Stock Exchange, totaling 5399 students. The sampling technique was determined using the Slovin formula, from the calculation results obtained a sample of 100 student samples. The method of data collection is in the form of a questionnaire with a Likert measurement scale. The data analysis technique used is multiple linear regression analysis. The results showed that Perception has a significant positive effect on investment interest, meaning that the better one's perception of investment, the higher interest in investing in the capital market. Understanding of investment has a significant positive effect on investment interest, meaning that the better one's understanding of investment, the higher interest in investing in the capital market. Training has a significant positive effect on investment interest, meaning that the better the training, the more interest in investing. Perception, understanding of investment and training have a simultaneous (simultaneous) effect on investment interest. This means that the better the perception, understanding of investment and training, it will increase one's interest in investin”.