Pengaruh penyajian elemen-elemen integrated reporting dalam laporan keuangan dan pengungkapan sukarela terhadap asimetri informasi (studi empiris pada perusahaan perbankan yang terdaftar di bursa efek indonesia periode 2014-2017)

This study aims to analyze the effects of the elaborated Integrated Reporting, described into elements of organization and external environment, organizational governance, business models, risk and opportunities, strategies and allocations, performance, outlook and effects of voluntary disclosure toward information asymmetry. Population in this research is a banking company that listed in Bursa EfekIndonesia period 2014-2017. The number of sample companies in this study were 33 companies, with a period of 4 years of observation, so that 132 sample were obtained. Sampling technique using purposive sampling. Data analysis techiques used in this study is by use multiple linear regression. The result of this study indicate that, organization and external environment, risk and opportunities have a negative effect on information asymmetry, business models and voluntary disclosure have a positive effect on information asymmetry, and organizational governance, strategies and allocations, performance, outlook did not effect the information asymmetry