PENGARUH KONSENTRASI KEPEMILIKAN KELUARGA DAN INTERNET FINANCIAL REPORTING (IFR) TERHADAP ASIMETRI INFORMASI

I Putu Yogi Virgiawan, Vera Diyanty

Research output: Contribution to journalArticlepeer-review

Abstract

This study examines whether family-controlled firms have a higher level of information asymmetry than non family-controlled firms. This study also examines the influence of Internet Financial Reporting (IFR) to the information asymmetry. The results of the study indicate that family-controlled firms do not have higher level of information asymmetry than non family-controlled firms. Moreover, the study found that the application of IFR reduces the level of firm's information asymmetry. This study contributes to the accounting literature and regulator by providing evidence the role of IFR in reducing information asymmetry.
Original languageIndonesian
Pages (from-to)123-146
JournalJAKI
Volume12
Issue number2
DOIs
Publication statusPublished - 1 Dec 2017

Keywords

  • family controlling ownership; Internet Financial Reporting (IFR); information asymmetry; kepemilikan keluarga; Internet Financial Reporting (IFR); asimetri informasi

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