A Study Of Corporate Governance Structure, Disclosure And Information Asymmetry In Indonesia Banking Industry

Authors

  • Jenny Sihombing Doctoral student at Katolik ParahyanganUniversity-Bandungand Lecturer at Universitas Advent Indonesia–Bandung
  • Hisar Pangaribuan Lecturer atUniversitas Advent Indonesia–Bandung

DOI:

https://doi.org/10.24912/ja.v21i2.192
Keywords: disclosure, information asymmetry, ownership, audit committee, independent commissioner.

Abstract

Thepurposesof thisstudyare to find out the effect of corporate governancestructure on information asymmetry, to find out the effect of corporate governancestructure on disclosure, and to find outtheeffect of disclosure on information asymmetryin Indonesia banking industry.This studyused partial least square/ variance basedstatistical method.Theresultsof this studyfound outthatgood implementation ofcorporate governance structurewill increasedisclosure in Indonesia banking industry.Theother result implied that the higher implementation disclosurewill reduceinformationasymmetry in Indonesia banking industry (disclosurerepresentedby the indicator ofpercentage corporate governance items disclosed or as IPCG).


Author Biographies

Jenny Sihombing, Doctoral student at Katolik ParahyanganUniversity-Bandungand Lecturer at Universitas Advent Indonesia–Bandung

sihombingjenny@gmail.com

Hisar Pangaribuan, Lecturer atUniversitas Advent Indonesia–Bandung

hisarpangaribuan@gmail.com

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Published

2017-05-31

How to Cite

Jenny Sihombing, & Hisar Pangaribuan. (2017). A Study Of Corporate Governance Structure, Disclosure And Information Asymmetry In Indonesia Banking Industry. Jurnal Akuntansi, 21(2), 156–169. https://doi.org/10.24912/ja.v21i2.192

Issue

Vol. 21 No. 2 (2017): May 2017

Section

Articles

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Copyright (c) 2017 Jurnal Akuntansi

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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License