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Jenny Sihombing
Doctoral student at Katolik ParahyanganUniversity-Bandungand Lecturer at Universitas Advent Indonesia–Bandung

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A Study Of Corporate Governance Structure, Disclosure And Information Asymmetry In Indonesia Banking Industry Jenny Sihombing; Hisar Pangaribuan
Jurnal Akuntansi Vol. 21 No. 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i2.192

Abstract

Thepurposesof thisstudyare to find out the effect of corporate governancestructure on information asymmetry, to find out the effect of corporate governancestructure on disclosure, and to find outtheeffect of disclosure on information asymmetryin Indonesia banking industry.This studyused partial least square/ variance basedstatistical method.Theresultsof this studyfound outthatgood implementation ofcorporate governance structurewill increasedisclosure in Indonesia banking industry.Theother result implied that the higher implementation disclosurewill reduceinformationasymmetry in Indonesia banking industry (disclosurerepresentedby the indicator ofpercentage corporate governance items disclosed or as IPCG).