Jannah, Wardatul and Dr. Erwin Saraswati,, Ak., CA., CSRA. and Abdul Ghofar,, D.B.A., Ak (2021) Peran Moderasi Intellectual Capital Dan Asimetri Informasi Pada Pengaruh Voluntary Reporting Terhadap Stock Return. Magister thesis, Universitas Brawijaya.
Abstract
Voluntary reporting dan intellectual capital menjadi instrumen penting untuk mengurangi asimetri informasi yang dibutuhkan oleh investor, sehingga menarik minat untuk melakukan investasi di perusahaan yang mempengaruhi stock return perusahaan. Penelitian ini menguji pengaruh voluntary reporting terhadap stock return, yang di moderasi oleh variabel intellectual capital dan asimetri informasi. Sampel dalam penelitian ini terdiri dari 225 pengamatan dari 45 perusahaan sektor keuangan dan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2015- 2019. Sektor keuangan dan perbankan memegang peranan penting dari berbagai sektor lainnya dalam menyediakan modal serta terdapat rasa aman bagi asset setiap perusahaan. Pengujian dalam penelitian ini menggunakan metode regresi berganda dan MRA. Hasil penelitian menunjukkan bahwa voluntary reporting meningkatkan stock return perusahaan, intellectual capital memperkuat hubungan pengaruh voluntary reporting terhadap stock return, dan asimetri informasi tidak berpengaruh terhadap hubungan antara voluntary reporting dengan stock return karena perusahaan mulai memberikan respon terhadap pentingnya voluntary reporting untuk mengurangi asimetri informasi dalam perusahaan
English Abstract
Voluntary reporting and intellectual capital are important instruments for the provision of information to investors. The information increases investment interest and ultimately affects stock return. This study examines the effect of voluntary reporting on stock return with the moderation of intellectual capital and information asymmetry. The sample of this study is 225 observations from 45 financial and banking companies listed on the Indonesia Stock Exchange during the period of 2015-2019. Financial and banking sector has an important role for companies in other sectors in providing capital and a sense of security for their assets. Multiple regression method and MRA applied in this study have come to findings that voluntary reporting increases stock return, that intellectual capital strengthens the relationship between voluntary reporting and stock return, and that information asymmetry has no effect on the relationship between voluntary reporting and stock return as companies begin to respond to the importance of voluntary reporting to reduce information asymmetry.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 0421020026 |
| Uncontrolled Keywords: | Voluntary Reporting, Stock Return, Intellectual Capital, Asimetri Informasi, voluntary reporting, stock return, intellectual capital, information asymmetry |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 06 Jul 2022 07:04 |
| Last Modified: | 06 Jul 2022 07:04 |
| URI: | http://repository.ub.ac.id/id/eprint/191644 |
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