PENGARUH KUALITAS PELAPORAN KEUANGAN TERHADAP INFORMASI ASIMETRI

This study aimed to analyze and prove the influence of information asymmetry to asymmetry of information that occurs in companies listed on the Indonesian Stock Exchange (BEI). The sample in this study is a manufacturing company from 2011 until 2013. The purposive sampling method used in selecting the sample in this study, and gained as much as 49 sample. Testing the hypothesis in this study using multiple regression analisisi and found that the result, there are significant financial reporting quality of the information asymmetry. eywords: relevance value, timeliness, conservatism, information asymmetry