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The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)

Author

Listed:
  • Yurniwati

    (Andalas University, Indonesia. Author-2-Name: Amsal Djunid Author-2-Workplace-Name: Andalas University, Indonesia. Author-3-Name: Nini Sumarni Author-3-Workplace-Name: Andalas University, Indonesia. Author-4-Name: Ike Pranita Author-4-Workplace-Name: Andalas University, Indonesia.)

Abstract

"Objective � This study examines the influence of the quality of an audit to the relationship of Other Comprehensive Income (OCI) and Relevance of Value Accounting Information, and Asymmetry of Information in Indonesia�s companies. Methodology/Technique � This research uses secondary data obtained from the company's annual report in 2012 - 2014. A purposive sampling method is used to collect data and the analysis of the hypothesis was conducted using multiple linear regression analysis. Findings � The research has shown that Quality of Audit has a significant influence to the relationship of the OCI disclosure and Relevance of Value Accounting Information has a value of sig. 0.000, F calculate is 26.816 larger than F table 2.396 and adjusted R square 0.241. Novelty � The study looks at the disclosures of OCI component�s role in the investors decision making and it increases value relevance of accounting information and reducing information asymmetry."

Suggested Citation

  • Yurniwati, 2017. "The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)," GATR Journals gjbssr457, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:gjbssr457
    as

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    References listed on IDEAS

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    6. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Comprehensive Income (OCI); Relevance of Value Accounting Information; Information Asymmetry; Quality of Audit.;
    All these keywords.

    JEL classification:

    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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