PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN SUKARELA TERHADAP ASIMETRI INFORMASI SELAMA KRISIS FINANSIAL GLOBAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI)

IRMAYANTI, FRANSISKA DYAN (2011) PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN SUKARELA TERHADAP ASIMETRI INFORMASI SELAMA KRISIS FINANSIAL GLOBAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI). Other thesis, Universitas Sebelas Maret.

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    Abstract

    This reserach aims to obtain empirical evidence related influence of corporate governance and voluntary disclosure through information asymmetry during the global crisis of financial. Samples in this research is 45 companies in manufacturing sector listed in Indonesian Stock Excange 2008 that selected with purposive sampling. The method of analysis in this research use multiple regression analysis consist of two step regressions. The first regression examines the influence of is corporate governance which representated by managerial ownership and board of independence commisioner through Information asymmetry. The second regression examines influence of voluntary diclosure which representated by weighted valuntary disclosure index through Information asymmetry. Information asymmetry as dependent variable is representated by relative ask-bid spread. Results indicate that corporate governance which representated by of independence commisioner have a negativly significant effect to Information asymmetry, and managerial ownership have not effect to Information asymmetry during global financial crisis. Voluntary disclosure have a negativly significant effect to Information asymmetry, this is indicate that the rises of voluntary diclosure is able to reduce information asymmetry during global financial crisis. Keywords: Corporate governance, managerial ownership, board of independence commisioner, voluntary disclosure, information asymmetry

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Akuntansi
    Depositing User: AB Kusuma
    Date Deposited: 16 Jul 2013 00:44
    Last Modified: 16 Jul 2013 00:44
    URI: https://eprints.uns.ac.id/id/eprint/4851

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