(Peer Review + Similarity) Voluntary Disclosure, Financial Reporting Quality and Asymmetry Information

Suharsono, Riyanto Setiawan and Nirwanto, Nazief and Zuhroh, Diana (2020) (Peer Review + Similarity) Voluntary Disclosure, Financial Reporting Quality and Asymmetry Information. Journal of Asian Finance, Economics and Business, South Korea.

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Abstract

This study aims to test Voluntary Disclosure, Quality of Financial Reporting and Information Asymmetry as Moderation Variables. The Voluntary Disclosure variable is calculated using the Index Disclosure. This research uses quantitative methods and uses partial least square with EViews data analysis. The research sample consisted of 225 manufacturing companies listed on the Indonesian stock exchange for the period 2016-2018. The results of the study state that voluntary disclosure has a positive and significant effect on the quality of financial reporting through asymmetric information. The relationship between voluntary disclosure and asymmetric information has a negative effect on the quality of financial reporting, states that the disclosure of voluntary reports to companies can prevent information asymmetry, as well as the relationship of voluntary disclosure to information asymmetry states that companies that make voluntary disclosure will increase the interest of investors and other stakeholders. The quality of financial reporting states that if there is information asymmetry, the quality of financial reporting will also decline. The low value of relevance will affect the level of large or small information gaps between management and investors. The quality of financial reporting with increased relevance means that asymmetric information will have a negative impact on financial reporting

Item Type:	Peer Review
Subjects:	600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions:	Faculty of Economics > Department of Accounting (S1)
Depositing User:	Riyanto Setiawan Suharsono
Contact Email Address:	riyantosetiawan@unmuhjember.ac.id
Date Deposited:	13 Dec 2022 00:58
Last Modified:	13 Dec 2022 00:58
URI:	http://repository.unmuhjember.ac.id/id/eprint/15633

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