Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
Fadila Kurniawati
Universitas Pancasila
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Integrated Reporting Terhadap Asimetri Informasi Dengan Kualitas Laba Sebagai Pemoderasi Pada Perusahaan Pemenang Asia Sustainibility Report Award (ASRA) Fadila Kurniawati; Nurmala Ahmar; Dwi Prastowo Darminto
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.8836

Abstract

ABSTRACT            The purpose of this study were examine and analyze the effect of the presentation of elements of integrated reporting toward information asymmetry with earning quality as a moderation in the winners company 2018 of Asian sustainability award (ASRA) with 36 observations for the period 2017-2018. The method of data analysis in this study was Stuctural Equation Modeling (SEM) with Partial Least Square (PLS) approach using the WarpPLS 5.0 program. The results of this study are elements of integrated reporting of organizational governance, business models and future prospects directly influence information asymmetry. While the integrated reporting elements of the organization's description and external environment, organizational governance, business models, strategy and allocation, performance, and the basis for disclosing the elements affect the information asymmetry with earnings quality as a moderating factor. Earnings quality as a moderating variable also directly influences information asymmetry. The contribution of this study adds a reference for further research.
Co-Authors Darminto, Dwi Prastowo Nurmala Ahmar