PENGARUH KUALITAS PELAPORAN KEUANGAN, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP ASIMETRI INFORMASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI 2015-2017

ABSTRACT This study aims to determine the effect of financial reporting quality, institutional ownership and firm size on information asymmetry in banking companies listed on the Indonesia Stock Exchange in 2015-2017. The data used in this study are secondary data from financial data on the Indonesia Stock Exchange. The sample method used was purposive sampling, a population of 43 companies listed on the Indonesia Stock Exchange, a sample of 25 companies that met the criteria. Hypothesis testing is done using multiple linear regression analysis. The results of this study based on hypothesis testing indicate that financial reporting quality and institutional ownership do not significantly influence information asymmetry with a significance of 0.103 and 0.619, while firm size has a significant effect on information asymmetry with significance. 0.002. The magnitude of the effect (Adj R-Square) of financial reporting quality, institutional ownership and firm size in information asymmetry is 28, 5%. While the remaining 71, 5% are influenced by other variables.Keywords: information asymmetry, institutional ownership, frim size, financial reporting quality