Pengaruh corporate governance dan struktur kepemilikan terhadap asimetri informasi

Ana Pratiwi, Nurkholis Nurkholis, Abdul Ghofar
2015 Jurnal Akuntansi & Auditing Indonesia  
This research aims to test the effect of corporate governance and ownership structure on information asymmetry. Corporate governance is proxied by the ASEAN corporate governance scorecard, and ownership structure is proxied by institutional ownership and managerial ownership. This research adds control variables such as company size, trading volume, and variant return. The population of this research is companies that have score from ASEAN Corporate Governance Scorecard in 2010-2011. Research
more » ... mples are determined by purposive sampling method and there are 120 companies fulfill the research criteria. Analysis method used in this research is Multiple Regression Analysis. The findings show that the corporate governance and institutional ownership have no impact on the asymmetric information. On the contrary, managerial ownership has negative and significant affect on the asymmetric information. It is also found that the control variables, the size and volume of trading companies have no effect on asymmetric information but return variant has negative affect on asymmetric information. Keywords: corporate governance, institutional ownership and managerial ownership, asymmetric information. http://dx.
doi:10.20885/jaai.vol19.iss2.art2 fatcat:5nbkubphj5ct7hd6l6aea66ckq