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Pengaruh Corporate Governance Dan Struktur Kepemilikan Terhadap Asimetri Informasi

Author

Listed:
  • Ana Pratiwi
  • Nurkholis Nurkholis
  • Abdul Ghofar

    (Universitas Brawijaya
    Universitas Brawijaya
    Universitas Brawijaya)

Abstract

Penelitian ini bertujuan menguji pengaruh corporate governance dan struktur kepemilikan terhadap asimetri informasi. Corporate governance diproksikan dengan ASEAN Corporate Governance Scorecard sedangkan struktur kepemilikan diproksikan dengan kepemilikan institusional dan kepemilikan manajerial. Penelitian ini menambahkan variabel kontrol yaitu ukuran perusahaan, volume perdagangan, dan varian return. Populasi dalam penelitian ini adalah perusahaan yang memiliki skor dari ASEAN Corporate Governance Scorecard pada tahun 2010 dan 2011. Sampel penelitian ini dipilih dengan menggunakan purposive sampling dan diperoleh 120 perusahaan yang memenuhi kriteria penelitian. Metode analisis yang digunakan adalah Multiple Regression Analysis. Hasil penelitian menunjukkan bahwa corporate governance dan kepemilikan institusional tidak terbukti berpengaruh negatif terhadap asimetri informasi. Sedangkan kepemilikan manajerial terbukti berpengaruh negatif dan signifikan terhadap asimetri informasi. Hasil penelitian dari variabel kontrol ukuran perusahan dan volume perdagangan tidak berpengaruh terhadap asimetri informasi, sedangkan varian return berpengaruh negatif terhadap asimetri informasi.

Suggested Citation

  • Ana Pratiwi & Nurkholis Nurkholis & Abdul Ghofar, 2015. "Pengaruh Corporate Governance Dan Struktur Kepemilikan Terhadap Asimetri Informasi," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 19(2), pages 99-111, Desember.
    • Handle: RePEc:uii:jaaife:v:19:y:2015:i:2:p:99-111
    DOI: http://dx.doi.org/10.20885/jaai.vol19.iss2.art2
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