PENGARUH KONSERVATISME AKUNTANSI, KUALITAS PELAPORAN KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP ASIMETRI PERUSAHAAN MANUFAKTUR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2018-2020

The purpose of this research is to identify and analyze the effect of accounting conservatism, financial reporting quality, independent commissioners and audit committees on asymmetry information. A quantitative research design was adopted in this research, this research was collected a secondary data. This research used purposive sampling method and the number of participants were 44 consumer products manufacturing companies that listed on IDX companies among (3) years observation, starting from 2018 to 2020. Hypothesis testing is done by using multiple linear regression analysis. The results of this study based on hypothesis testing on the partial significance test (t-test) showed that the accounting conservatism had no effect on asymmetry information with a t-test value of 0.914 and significant value of 0.363; the financial reporting quality has a significant positive effect on asymmetry information with a t-test value of 2.708 and significant value of 0.008; the proportion of independent commissioners has no effect on asymmetry information with a t-test value of 0.477 and significant value of 0.634; the frequency of independent commissioner meetings has no effect on asymmetry information with a t-test value of 1.282 and significant of 0.161; the proportion of the audit committee has no effect on asymmetry information with a t-test value of 1.409 and significant of 0.161 and the frequency of audit committee meetings has no effect on asymmetry information with a t-test of 0.984 and significant of 0.327. Keywords: Asymmetry Information, Accounting Conservatism, Quality of Financial Reporting, Proportion of Independent Commissioners, Frequency of Independent Commissioners' Meetings, Proportion of Audit Committees and Frequency of Audit Committee Meeting