Abstract
AbstractThe purpose of this research was to examine 1) the influence of prudence to the information asymmetry, 2) the effect of the earning quality as a moderating variable between prudence with information asymmetry. The research object was the ILQ45 company listed on the Indonesia Stock Exchange (BEI) for 3 years (2013-2015). Samples were 70 companies. The sampling technique used purposive sampling. Data were analyzed using SPSS 22.0 for Windows that consists of two types of analyze are multiple linier regression and analyze are Simple linier regression. Testing the hypothesis in this test using the t test, F test and coefficient of determination. Based on test result found that the prudence variable has no effect on information asymmetry. But prudence and moderating variables earning quality has effect towards the information asymmetry.Keywords: prudence, information asymmetry, earning quality, bid ask spread.
Highlights
Seiring dengan adanya konvergensi IFRS, konsep konservatisme kini digantikan oleh prudence, yang dimaksud dengan prudence dalam IFRS adalah pengakuan pendapatan boleh diakui meskipun masih berupa potensi, sepanjang memenuhi ketentuan pengakuan pendapatan namun tetap saja menggunakan prinsip kehati-hatian dalam pengakuannya
the ILQ45 company listed on the Indonesia Stock Exchange
analyzed using SPSS 22.0 for Windows that consists of two types of analyze are multiple linier regression and analyze are Simple linier regression
Summary
Seiring dengan adanya konvergensi IFRS, konsep konservatisme kini digantikan oleh prudence, yang dimaksud dengan prudence dalam IFRS adalah pengakuan pendapatan boleh diakui meskipun masih berupa potensi, sepanjang memenuhi ketentuan pengakuan pendapatan (revenue recognition) namun tetap saja menggunakan prinsip kehati-hatian dalam pengakuannya. Kualitas laba merupakan baik buruknya suatu laba yang dilaporkan perusahaan di setiap periodenya yang mencerminkan kualitasnya dapat diandalkan atau tidak, variabel ini dijadikan moderasi karena dengan hasil kualitas laba yang baik akan membantu prudence dalam mengurangi asimetri informasi.
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