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All Journal Jurnal Akuntansi dan Pajak
Muna Widya Sari
Universitas Muhammadiyah Ponorogo
Economics, Econometrics & Finance Social Sciences

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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
Co-Authors Adellya Nihayatul Muuna Anna Nur Laili Ardyan Firdausi Mustoffa Elvy Prastikawati