Pengaruh gender, board size, firm size dan volatility terhadap asimetri informasi pada sektor industri dan kimia yang terdaftar di bursa efek indonesia
Abstract
Penelitian ini bertujuan untuk memprediksi pengaruh variabel gender, board size, firm size dan volatility terhadap asimetri informasi pada sektor industri dan kimia yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Populasi penelitian ini sebanyak 66 perusahaan industri dan kimia di Indonesia. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, sehingga diperoleh 45 perusahaan sampel untuk 5 tahun pengamatan (2012-2016). Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi data panel. Proses analisis data dilakukan terlebih dahulu adalah analisis deskriptif lalu uji hipotesis. Hasil analisis disimpulkan bahwa gender bengaruh negatif dan signifikan terhadap asimetri informasi. Board size berpengaruh positif dan signifikan terhadap asimetri informasi. Ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap asimetri informasi. Volatility berpengaruh positif dan tidak signifikan terhadap asimetri informasi.
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DOI: https://doi.org/10.30872/jmmn.v11i1.4694
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