Ringkasan jurnal deby
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This document summarizes several journal articles on the topic of asymmetric information and its relationship to variables like earnings management and cost of capital. It provides the name of the researcher, title of the study, variables examined, data collection methods, and key findings for each article. Some of the studies found that asymmetric information positively influences cost of capital and earnings management. However, other studies found no significant effects between variables like asymmetric information, earnings management and cost of equity capital. Sample sizes included publicly listed companies in various sectors and the time periods examined ranged from 2007 to 2010. Data analysis methods included multiple regression calculations.
Ringkasan jurnal deby
- 1. RINGKASAN JURNAL Nama Peneliti Judul Penelitian Variable Penelitian Cara Pengumpulan Data Hasil penelitian Nuryaman The influence of asymmetric information on the cost of capital with the earnings management as intervening variable Variabel Independen: Asymmetric information Variabel Dependen: Cost of capital Variabel Intervening : Earning management Population and sample of the research are public company manufacturing sector listed in Indonesia Stock Exchange during the year of 2010. Hypothesis testing is conducted by using multiple regression analysis method. 1) Asymmetric information influence positively to the costs of equity capital. 2) The asymmetric information positively effects on the earnings management. 3) Earnings management is not proven to have effect on the cost of capital, and earnings management is not proven acting as intervening variable on the relationship between asymmetric information and the cost of equity capital . Regina Reizky Ifonie Pengaruh asimetri informasi dan manajemen laba terhadap cost of equity capital pada perusahaan real estate yang terdaftar di Bursa Efek Indonesia Variabel Independen: Asimetri informasi Manajemen laba Variabel Dependen: Cost of equity capital Objects in this study is the real estate company listed on the Stock Exchange and the study sample was obtained by 29 companies with research period is 2007-2009 financial year. Methods of data analysis performed using multiple regression calculations to test the effect of independent variables on the dependent variable. Results from the study showed that together there is no significant effect between information asymmetry and earnings management with the cost of equity capital. The results of this study is consistent with research conducted by past research that states that two variables have a significant influence on the cost of equity capital.
- 2. Nama Peneliti Judul Penelitian Variable Penelitian Cara Pengumpulan Data Hasil penelitian Meliani Purwanti dan Aceng Kurniawan The effect of asymmetric information on the cost of capital Variabel Independen: Asymmetric information Variabel Dependen: Cost of capital Source of data used is the issuer's annual financial statements.Based on the annual reports of listed companies earned profit management variables derived from the annual financial statements and voluntary disclosure variables are measured with nominal scale based on points, the disclosure of information by issuers, while variable asymmetry of information sourced from the issuer's stock transactions. The whole testing (simultaneous) was conducted to determine whether jointly earnings management and disclosure variables are statistically significant effect on the variable information asymmetry. Makram Bellalah dan Riadh Belhaj The effect of earnings management and disclosure on information asymmetry Variabel Independen: Earnings management Disclosure Variabel Dependen: Information asymmetry Information costs are defined within the context of Merton's (1987) model of capital market equilibrium with incomplete information, CAPMI. The cost of capital in small countries is determined globally and not locally in the presence of incomplete information.The analysis implies that the valuation approaches in small countries should be based on a global capital asset pricing model as the CAPMI rather than a local CAPMI.
- 3. Nama Peneliti Judul Penelitian Variable Penelitian Cara Pengumpulan Data Hasil penelitian Ari Budi Santoso Pengaruh kualitas pelaporan keuangan terhadap asimetri informasi dengan ukuran perusahaan sebagai pemoderasi pada perusahaan manufaktur di BEI Variabel Independen: Kualitas pelaporan keuangan Variabel Dependen: Asimetri informasi Variabel Moderating: Ukuran perusahaan Populasi penelitian adalah perusahaan manufaktur di BEI, dengan teknik pengambilan sampel secara purposive sampling dengan kriteria: (1) Perusahaan manufaktur yang terdaftar sebagai anggota Bursa Efek Indonesia dari tahun 2006 sampai 2010, dan (2) Data laporan keuangan tahunan perusahaan yang tersedia berturut-turut untuk tahun pelaporan 2006 sampai 2010 di website Bursa Efek Indonesia Relevansi nilai sebagai proksi kualitas pelaporan keuangan tidak berpengaruh signifikan terhadap asimetri informasi. Variabel ukuran perusahaan berpengaruh positif signifikan terhadap asimetri informasi. Hasil variabel moderasi berdasarkan perhitungan menunjukkan koefisien yang bernilai positif tidak signifikan, yang berarti variabel relevansi nilai yang dimoderasi dengan ukuran perusahaan tidak berpengaruh signifikan terhadap asimetri informasi