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Pengaruh Komisaris Independen Dan Komite Audit Terhadap Pengurangan Asimetri Informasi Disekitar Pengumuman Laba

Author

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  • Evi Gantyowati
  • Dhinar Adi Nugroho

Abstract

This research examine the impact of Independent Commissioner and Independent Audit Committee to reduces information asymmetry around earnings announcement. The sample of this research is the firms that included Indonesian Capital Market Directory (ICMD) 2007. Based on purposive sampling method, the sample is 86 firms during the period of 2004–2006. The results of this research show that independent commissioner has a significant impact to the reducing of asymmetry information. Independent Audit Committee is not indicate has an impact and a correlation to asymmetric information, like the independent commissioner. There is no differences in asymmetric information between firms with independent audit committee and none.Keywords: Independent Commissioner, Independent Audit Committee, Asymmetry Information, Earnings Announcement, Trading Volume Activity (TVA)

Suggested Citation

  • Evi Gantyowati & Dhinar Adi Nugroho, 2009. "Pengaruh Komisaris Independen Dan Komite Audit Terhadap Pengurangan Asimetri Informasi Disekitar Pengumuman Laba," Jurnal Siasat Bisnis, Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia, vol. 13(3).
    • Handle: RePEc:uii:jsbuii:v:13:y:2009:i:3:id:3988
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    Cited by:

    1. Andreani Hanjani & Rr. Karlina Aprilia Kusumadewi, 2023. "Environmental performance and financial performance: Empirical evidence from Indonesian companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1508-1513, May.

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