FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Vol 3 No 2 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah

Effect of Frequency of Interim Financial Reporting on Information Asymmetry and Cost of Equity in Companies Listed in Jakarta Islamic Index 2012-2018

Ahmad Rosyid (Institut Agama Islam Negeri Pekalongan)
Alvita Tyas Dwi Aryani (Institut Agama Islam Negeri Pekalongan)

Article Info

Publish Date
01 Dec 2020

Abstract

The purpose of this research is to find out the relationship between the frequency of interim financial reporting with information asymmetry and cost of equity for issuers in the Jakarta Islamic Index for the period 2012 to 2018. Research findings on 84 companies, namely (1) there is no relationship between the frequency of interim financial reporting with information asymmetry (2 ) there is no relationship between the frequency of interim financial reporting with the cost of equity. The absence of this relationship is caused by (1) interim financial reporting frequency data that are not different between issuers (2) research settings.

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Journal Info
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Website

Abbrev

FINANSIA

Publisher

Institut Agama Islam Negeri Metro Lampung

Subject

Economics, Econometrics & Finance

Description

Finansia: Jurnal Akuntansi dan Perbankan Syariah (JAPS) diterbitkan oleh Fakultas Ekonomi dan Bisnis Islam (FEBI) IAIN Metro. Jurnal Finansia diterbitkan dua kali dalam satu tahun pada bulan Maret dan ...