Pengaruh Pengungkapan Sukarela, Audit Tenure Dan Auditor Spesialis Terhadap Asimetri Informasi Dengan Komite Audit Sebagai Variabel Moderasi

The purpose of this research was to found an evidences regarding the influence of voluntary disclosure, audit tenure, and auditor specialization on information asymmetry. This also examine whether the audit committee can make strong or weak the influence of voluntary disclosure, audit tenure, and auditor specialization on information asymmetry. The sample of this research used banking industry which listed in Indonesia Stock Exchange during 2011-2015 period. The number of banking industries were consisted of 45 companies with 5 years observation. This research based on purposive sampling method. The total of research samples are 145 financial statements. Hypothesis in this research were tested by multiple regression analysis and MRA (Moderated Regression Analysis). The results of this research indicated that auditor specialization gave influence on information asymmetry. Voluntary disclosure and audit tenure did not influence on information asymmetry. This research found evidence that interaction between audit tenure and audit committee gave influence on information asymmetry. The interaction between auditor specialization and audit committee also gave influence on information asymmetry.