| dc.contributor.advisor | RAHMAWATI, EVI | |
| dc.contributor.author | WULANDARI, NENI WAHYU | |
| dc.date.accessioned | 2019-10-08T05:58:41Z | |
| dc.date.available | 2019-10-08T05:58:41Z | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/29447 | |
| dc.description | This study was to examine the effect of extensible business reporting
language (XBRL), institutional ownership, tenure audit, size of the company, and
the audit quality againts information asymmetry. Subjects in this study were
banking companies listed on the Stock Exchange from period 2015 to 2017 . 35
samples are selected by purposive sampling method. The analysis tool used is a
model regression analysis technique.
Analysis shows that the institutional ownership, tenure audit, and audit
quality hold significantly negative effect on information asymmetry. While the
company size and extensible business reporting language (XBRL) hold no
significant effect on information asymmetry. The audit committee as moderating
variable shows a strengthenig influence on the relation toward tenure audit with
asymetry information | en_US |
| dc.description.abstract | Penelitian ini untuk menguji pengaruh extensible business reporting
language (XBRL), kepemilikan institusional, ukuran perusahaan, audit tenure dan
kualitas auditor terhadap asimetri informasi. Subjek dalam penelitian ini adalah
perusahaan perbankan yang terdaftar di BEI periode 2015-2017. Sampel
berjumlah 35 yang dipilih dengan metode purposive sampling. Alat analisis yang
digunakan adalah model regresi linier berganda.
Berdasarkan hasil analisis yang dilakukan diperoleh hasil kepemilikan
institusional, audit tenure dan kualitas audit perusahaan secara signifikan
berpengaruh negatif terhadap asimetri informasi. Sedangkan ukuran perusahaan
tidak berpengaruh signifikan terhadap asimetri informasi. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL), | en_US |
| dc.subject | INSTITUTIONAL | en_US |
| dc.subject | OWNERSHIP | en_US |
| dc.subject | TENURE AUDIT | en_US |
| dc.subject | SIZE OF THE COMPANY | en_US |
| dc.subject | AUDIT QUALITY | en_US |
| dc.subject | NFORMATION | en_US |
| dc.subject | ASYMMETRY | en_US |
| dc.subject | KEPEMILIKAN | en_US |
| dc.subject | INSTITUSIONA | en_US |
| dc.subject | UKURAN PERUSAHAAN | en_US |
| dc.subject | AUDIT TENURE | en_US |
| dc.subject | KUALITAS AUDITOR | en_US |
| dc.subject | INFORMASI | en_US |
| dc.title | ANALISIS DAMPAK PENGADOPSIAN EXTENSIBLE BUSINESS REPORTING LANGUAGE, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, AUDIT TENURE DAN KUALITAS AUDITOR PADA LAPORAN KEUANGAN PERBANKAN TERHADAP ASIMETRI INFORMASI TAHUN 2015-2017 | en_US |
| dc.type | Thesis
SKR
667 | en_US |
