Jurnal Ilmiah

PENGARUH KONSERVATISME TERHADAP ASIMETRI INFORMASI DENGAN MENGGUNAKAN BEBERAPA MODEL PENGUKURAN KONSERVATISME

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Judul Seri

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No. Panggil

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Penerbit

: ., 0

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

E-BOOK

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Conservatism, Information Asymmetry,Bid Ask Spread

Info Detail Spesifik

This research aims to examine the influence of conservatism to the information asymmetry. It is conducted on non financial companies which were listed on BEI during 2007 to 2008. The accounting conservatism was measured in models such Givoly Hyan model (2000), Zhang model (2007), Kasznik model (1999), and market base model (Duellman, 2006). Whereas, asymmetrical accounting measured by CSPREAD (Kanagaretnam et al., 2007). Zhang has the higher r 2 (14.01%), and then Givoly (2000) 13 %, the others 11%. The research revealed that conservatism has significant and negative correlation to the information asymmetry. It supports Lafond and Watts (2006) which explained that conservatism has its role to reduce in information asymmetry. This result is expected to suggest that IFRS will never leave conservatism principles, because these principles have been proven to reduce asymmetry information between manager and investor.

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