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All Journal Santri : Jurnal Ekonomi dan Keuangan Islam
Selmha Bella Arvhiari
Universitas Muhammadiyah Tangerang
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Financial Reporting Quality,Internet Financial Reporting (IFR) dan Transparency Terhadap Information Asymmetry Selmha Bella Arvhiari; Dirvi Surya Abbas; Mohamad Zulman Hakim
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.102

Abstract

This study aims to examine the effect of Financial Reporting Quality, Internet Financial Reporting and Transparency variables on Information Asymmetry. This research is a quantitative study that uses secondary data. The population in this study are infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period, totaling 56 companies. The results of this study indicate that Financial Reporting Quality has no effect on Information Asymmetry, Internet Financial Reporting has no effect on Information Asymmetry, Transparency has a negative effect on Information Asymmetry.
Co-Authors Abbas, Dirvi Surya Mohamad Zulman Hakim