PENGARUH ASIMETRI INFORMASI DAN MANDATORY DISCLOSURE TERHADAP RELEVANSI NILAI INFORMASI LABA DAN NILAI BUKU
Abstract
This research aimed to recognize the impact of information asimmetry and mandatory disclosure IFRS convergence toward value relevance of earnings and book value. The population in this study are manufacture companies listed on the Indonesia Stock Exchange (IDX) year 2016. Sampling method that use is purposive sampling. The number of samples in this study are 83 samples. Types of data us is secondary data obtained from www.idx.co.id. Analysis technique used were Multiple Regression Analysis and Moderated Regression Analysis by SPSS 15.0 and Eviews8.
The results showed that the mandatory disclosure level did not increases the relevance of information on the value of earnings, the mandatory disclosure level increase the relevance of book information value, information asymmetry did not decrease the value relevance of earnings information, and information asymmetry did decreases the relevance of book information value.