The Effect of Family Ownership Concentration, Internet Financial Reporting and Company Sizes on Information Asymmetry

Monica Gunawan, Sasya Sabrina
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Abstract

The purpose of this research is to analyze the influence of family ownership concentration, internet financial reporting and firm size toward information asymmetry with volatility of stock yield as the control variable. This research uses manufacture companies listed in Indonesia Stock Exchange on 2018 data and the analysis of multiple regression will be used to analyze the data. The results of the study indicate that family ownership concentration and internet financial reporting does not have significant effect on information asymmetry. Meanwhile the firm size has significant negative effect to information asymmetry.
家族股权集中度、互联网财务报告和公司规模对信息不对称的影响
本研究以股票收益率波动率为控制变量,分析家族股权集中度、互联网财务报告和企业规模对信息不对称的影响。本研究使用在印尼证券交易所上市的制造业公司2018年的数据,并将使用多元回归分析来分析数据。研究结果表明,家族股权集中度和互联网财务报告对信息不对称没有显著影响。同时,企业规模对信息不对称具有显著的负向影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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