Pengaruh Volatilitas Penjualan dan Kinerja Laba Ter-Hadap Informasi Asimetri dengan Kualitas Pelaporan Keuangan Sebagai Variabel Intervening pada Perusahaan LQ 45

Martha, Nessi Felicia, Handoko, Jesica and Harimurti, Yohanes (2015) Pengaruh Volatilitas Penjualan dan Kinerja Laba Ter-Hadap Informasi Asimetri dengan Kualitas Pelaporan Keuangan Sebagai Variabel Intervening pada Perusahaan LQ 45. Jurnal Akuntansi Kontemporer (JAKO), 7 (1). pp. 21-37. ISSN p-ISSN 2085-1189, e-ISSN 2685-9971

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Abstract

The financial statements are required for internal and external interests, especially for investors and creditors. The parties need some information about the company as well as information liaison between the two. In practice, it still happens of information asymetry, thats means imbalance of information between managers as information providers and investors as users of information. The cause of the asymmetry information is affected by some factors , one of the factors that lead to information asymmetry is the volatility of sales and profit performance. Information asymmetry will affect the decision making and operational market. Therefore, it required an effort to overcome the information asymmetry. The quality of financial reporting quality reduces information asymmetry. This study aimed to examine the effect of the volatility of sales and profit performance of the information asymmetry through financial reporting. The dependent variable of this study is asymmetry information, the independent variables of this study is the volatility of sales and profit performanc e and also there intervenes variable is the quality of financial reporting. This study took a sample of manufacturing companies listed on the Stock Exchange in LQ 45. Analysis in this study using path analysis. The results of this study indicate that the volatility of sales is not significant but has a positive direction to the information asymmetry through the quality of financial reporting and the pofit performence is not significant but has a negative direction of the asymmetry of information through the quality of financial reporting.

Item Type:	Article
Uncontrolled Keywords:	Volatility Of Sales, Profit Performance, Financial Reporting Quality, Information Asymmetry.
Subjects:	Business > Accounting Digital Business Management > Business > Accounting
Divisions:	Journal Publication
Depositing User:	F.X. Hadi
Date Deposited:	24 Jan 2025 07:40
Last Modified:	24 Jan 2025 07:40
URI:	https://repositori.ukwms.ac.id/id/eprint/42498

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