Umam, Khaerul (2012) Pengaruh Konservatisme Dan Kebijakan Deviden Terhadap Informasi Asimetri. Other thesis, STIE Bank BPD Jateng.
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Abstract
Asymmetry information is an imbalance of receipt of financial information between agents (managers) and principals (investors). Asymmetri information occurs because the management has more information than the investor. This study aims to analyze the effect of conservatism and dividend policy on the asymmetry information with the control variables price, return volatility, size and public ownership. Sample was taken based on purposive sampling methode from manufactured companies listed in Indonesia Stock Exchange of the years 2008 to 2010. Samples were obtained by 28 companies. Data analysis techniques using multiple linear regression analysis. As for asymmetri information test resulted that the conservatism and dividend policy had negatively and significant. This means that the higher the applications of conservatism in the financial statements and the company’s dividend policy will reduce the information asymmetry between management and investors. Adjusted R square in this study is 41,4 %.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Asymmetry information is an imbalance of receipt of financial information between agents (managers) and principals (investors). Asymmetri information occurs because the management has more information than the investor. This study aims to analyze the effect of conservatism and dividend policy on the asymmetry information with the control variables price, return volatility, size and public ownership. Sample was taken based on purposive sampling methode from manufactured companies listed in Indonesia Stock Exchange of the years 2008 to 2010. Samples were obtained by 28 companies. Data analysis techniques using multiple linear regression analysis. As for asymmetri information test resulted that the conservatism and dividend policy had negatively and significant. This means that the higher the applications of conservatism in the financial statements and the company’s dividend policy will reduce the information asymmetry between management and investors. Adjusted R square in this study is 41,4 %. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Art |
| Depositing User: | Magang Magang Siswa |
| Date Deposited: | 19 Feb 2024 05:41 |
| Last Modified: | 19 Feb 2024 05:41 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1633 |
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