{"data":{"id":1369,"url":"https:\/\/repo.xbbh.net\/items\/1369","status":"published","type":"thesis","title":"PENGARUH ATRIBUT KUALITAS PELAPORAN KEUANGAN \nTERHADAP INFORMASI ASIMETRI PADA PERUSAHAAN \nMANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2016-2018","title_alt":null,"abstract":"Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh atribut \nkualitas pelaporan keuangan (relevansi nilai dan ketepatwaktuan) terhadap \nasimetri informasi. Semakin baik kualitas pelaporan keuangan maka dapat \nmenurunkan tingkat asimetri informasi. Asimetri informasi merupakan fenomena \nyang sering terjadi akibat salah satu pihak yakni manajer, memiliki informasi \nyang lebih dibandingkan investor. Diharapkan dengan adanya atribut kulitas \npelaporan (relevansi nilai dan ketepatwaktuan) dapat memberi daya penjelas yang \nlebih bagi investor dalam mengambil keputusan. Penelitian ini menggunakan \nsampel sebanyak 24 perusahaan manufaktur yang tercatat di Bursa Efek Indonesia \n(BEI) dengan rentang observasi 2016 - 2018 atau 72 pengamatan. Metode yang \ndigunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif. \nPengujian hipotesis dilakukan dengan metode analisis regresi data panel untuk \nmenguji hipotesis tersebut. Hasil penelitian menunjukan bahwa atribut kualitas \npelaporan keuangan relevansi nilai dan ketepatwaktuan secara parsial dan \nsimultan berpengaruh terhadap asimetri informasi.","abstract_alt":null,"creators":[{"role":"author","family_name":"Nandah","given_name":null,"orcid":null,"national_id":"1112161106"},{"role":"advisor","family_name":"Sukiati","given_name":"Wiwin","orcid":null,"national_id":null}],"year":2020,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Atribut Kualitas Pelaporan Keuangan","Relevansi Nilai","Ketepatwaktuan","Asimetri Informasi."],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"Nandah (2020) PENGARUH ATRIBUT KUALITAS PELAPORAN KEUANGAN \nTERHADAP INFORMASI ASIMETRI PADA PERUSAHAAN \nMANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2016-2018. UNIVERSITAS SANGGA BUANA YPKP.","documents":[{"name":"COVER.pdf","section":"cover","mime_type":"application\/pdf","size":119611,"sha256":"622f2d8a8e5115293d75d2ac4bc4d3fe6c7eb09c6efdfa469739eb6533d0dd34","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1369\/files\/4290\/COVER.pdf"},{"name":"20201023235700.pdf","section":null,"mime_type":"application\/pdf","size":805342,"sha256":"9b4156782108520b87175ea74d1843b2ee4652d3915af9a9f5c69eec06eabd40","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1369\/files\/4291\/20201023235700.pdf"},{"name":"KATA_PENGANTAR.pdf","section":"front_matter","mime_type":"application\/pdf","size":991400,"sha256":"304871e295c19fcf203f0526accb62eb0b97489ba9580a132c27ec29db4d97c8","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1369\/files\/4292\/KATA_PENGANTAR.pdf"},{"name":"DAFTAR_ISI.pdf","section":"front_matter","mime_type":"application\/pdf","size":991441,"sha256":"d3426f68b89e20bb1f17608871922fd8935529c504a139a377110e766da7d694","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1369\/files\/4293\/DAFTAR_ISI.pdf"},{"name":"ABSTRAK.pdf","section":"abstract","mime_type":"application\/pdf","size":991384,"sha256":"99806858e2402caed9252938d611e0d2b74cd72af6ca7b001c89721c9414c3fd","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1369\/files\/4294\/ABSTRAK.pdf"},{"name":"DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":991403,"sha256":"a52d68cf18c432898d00fcde0dbfec3321bad769878045aa86fac82815245c42","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1369\/files\/4295\/DAFTAR_PUSTAKA.pdf"},{"name":"LAMPIRAN.pdf","section":"appendix","mime_type":"application\/pdf","size":991488,"sha256":"151e5aa76c046b8fcfedd5f8efaa56d9529e95f798537ec28ddcf3c010ad21ca","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1369\/files\/4296\/LAMPIRAN.pdf"}],"published_at":"2021-07-14T04:38:40+00:00","updated_at":"2026-10-31T06:41:25+00:00"}}