Pengawasan Terhadap Informasi Asimetri Dalam Laporan Keuangan Yang Mempengaruhi Transaksi Saham Di Pasar Modal

Abstract

This article discusses the disclosure of information in a company's financial statements. The company reports its financial statement to the Financial Services Authority (OJK) in accordance to theinformation disclosure regulations. Information that has not been revealed poses as the problem. The information contained in the financial statements causes stock prices in the capital market to not be reflect ed entirely. Therefore, the financial statements cannot be used as the basis information for making accurate decisions for investors. This study uses an economic analysis approach tothelaw. The results of the analysis conclude that financial statements that have not been fully disclosed will lead to the asymmetryof the information. Disclosure of information cannot collect informationthat is intentionally hidden. Financial statements for which information has not been fully disclosed constitute weak information. Financial Statements have a gray area which in a solar eclipse is known as the penumbra. OJK requires regulations that channel authority to a group or groups of people who control forensic accounting. Therefore, OJK needs to make regulations thatcanaccommodate this so that the information can form efficient stock prices in the capital market.