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PENTINGNYA PENGUNGKAPAN (DISCLOSURE) LAPORAN KEUANGAN DALAM MEMINIMALISASI ASIMETRI INFORMASI

Jurnal Penelitian Ilmi Ekonomi

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Title PENTINGNYA PENGUNGKAPAN (DISCLOSURE) LAPORAN KEUANGAN DALAM MEMINIMALISASI ASIMETRI INFORMASI
 
Creator Hidayanti, Ery
Sunyoto, .
 
Description Agency theory arising due to the different interests between managers as agents of the owners of capital as a principal. This problem arises from the desire berrnula the agency for not acting in the best interests principal Jensen and Meckling (1976). The agent to make a more informed decision to maximize their own welfare than the welfare principal. This is where the asymmetry arises, as principal on the other hand is in need of all the relevant information about the overall condition of the company, but not rnempunyai access to internal corporate information, but theinformation is very useful for making economic decisions.Based on this phenomenon arising from the lack of transparency in the financial statements of the agent causing the authors formulate the problem associated withpendisclosuran purposes, gains and losses as well as the relationship between pendisclosuran pendisclosuran against asymmetry. Thus the aim of this paper is to describe the importance of disclosure to the financial statements in orderto overcome or minimize the information asymmetry through the publication of financial statements. Hopefully with a full disclosure by firms all relevant financial information will ultimately be very useful for stakeholders and will reduce the asymmetry of information that has been happening.
 
Publisher STIE WIDYA GAMA LUMAJANG
 
Contributor —
 
Date 2012-09-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.stiewidyagamalumajang.ac.id/index.php/JPWIGA/article/view/24
 
Source WIGA-Jurnal Penelitian Ilmu Ekonomi; Vol 2, No 2 (2012)
WIGA-Jurnal Penelitian Ilmu Ekonomi; Vol 2, No 2 (2012)
2549-5992
2088-0944
 
Language eng
 
Relation http://journal.stiewidyagamalumajang.ac.id/index.php/JPWIGA/article/view/24/74
 
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