A STUDY OF CORPORATE GOVERNANCE STRUCTURE, DISCLOSURE AND INFORMATION ASYMMETRY IN INDONESIA BANKING INDUSTRY

Autor:	Jenny Sihombing, Hisar Pangaribuan
Jazyk:	English<br />Indonesian
Rok vydání:	2017
Předmět:	disclosure information asymmetry ownership audit committee independent commissioner. Accounting. Bookkeeping HF5601-5689 Finance HG1-9999
Zdroj:	Jurnal Akuntansi, Vol 21, Iss 2, Pp 156-169 (2017)
Druh dokumentu:	article
ISSN:	1410-3591 2549-8800
DOI:	10.24912/ja.v21i2.192
Popis:	The purposes of this study are to find out the effect of corporate governance structure on information asymmetry, to find out the effect of corporate governance structure on disclosure, and to find out the effect of disclosure on information asymmetry in Indonesia banking industry. This study used partial least square/ variance based statistical method. The results of this study found out that good implementation of corporate governance structure will increase disclosure in Indonesia banking industry. The other result implied that the higher implementation disclosure will reduce information asymmetry in Indonesia banking industry (disclosure represented by the indicator of percentage corporate governance items disclosed or as IPCG).
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/0658d9905aec4778b1b0991b4620f13d Zobrazit plný text záznamu View record in DOAJ