KAJIAN KUALITAS PELAPORAN KEUANGAN SECOND ORDER TERHADAP ASIMETRI INFORMASI (Universitas Negeri Semarang, 2012)
Tujuan penelitian ini sejalan dengan permasalahan penelitian yaitu untuk memperoleh bukti empiris mengenai pengaruh Kualitas Pelaporan Keuangan Second Order terhadap Asimetri Informasi. Sampel yang digunakan sebanyak 50 perusahaan berdasarkan metode purposive sampling. Data dari kualitas pelaporan keuangan dianalisis dengan analisis faktor, kemudian hasilnya bersama dengan data asimetri informasi dianalisis dengan teknik analisis regresi linear berganda (multiple regression analysis model). Hasil penelitian secara silmultan menun-jukkan kualitas pelaporan keuangan second order berpengaruh signifikan terhadap asimetri informasi. Kualitas pelaporan keuangan berbasis akuntansi berpengaruh signifikan terhadap asimetri informasi. Kualitas pelaporan keuangan berbasis pasar tidak berpengaruh terhadap asimetri informasi. The purpose of this study is in line with the research problem is to obtain empirical evidence about the im-pact of Financial Reporting Quality of Second Order on Information Asymmetry. The sample used by 50 companies, which are taken by purposive sampling method. Data from the quality of financial reporting was analyzed by factor analysis, then the results along with information asymmetry Data were analyzed with the technique of multiple linear regression analysis (multiple regression analysis model). The re-sults are silmultan shows the quality of financial reporting significant effect on second order information asymmetry. Accounting-based financial reporting quality significantly influence the asymmetry of infor-mation. The quality of market-based financial reporting does not affect the asymmetry of information