Pengaruh Atribut Kualitas Pelaporan Keuangan Terhadap Informasi Asimetri pada Perusahaan Syariah yang Terdaftar di Jakarta Islamic Index Pada Periode 2012-2015

Abstract

This study aims to analyze the effect of financial reporting quality attributes that include value relevance, timeliness, conservatism, accrual quality, earnings presistence, and income smoothing of asymmetric information on sharia companies listed in the Jakarta Islamic Index in the period 2012-2015. The sample used is 72 companies based on purposive sampling method. This research was analyzed by multiple regression analysis model. The results showed that the relevance of value, timeliness, conservatism, accrual quality, and income smoothing did not affect asymmetric information. While the earnings presistence has an effect on asymmetry information.