Martina, Kartini (2024) THE EFFECT OF SUSTAINABILITY ASSURANCE ON INFORMATION ASYMMETRY: EVIDENCE INDONESIA. FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
The objective of this research is to examine whether there is a correlation between the issuance of sustainability reporting assurance by publicly listed companies in Indonesia and a decrease in information asymmetry, thereby enhancing the trustworthiness of these reports among investors and other stakeholders. Given the limited adoption of sustainability assurance practices among Indonesian companies, this research employs multivariate analysis on a dataset consisting of 250 sustainability reports from listed companies period 2017 - 2021. The focus is on elucidating how voluntary sustainability assurance contributes to mitigating issues related to asymmetric information. Moreover, the study aims to evaluate by using bid-ask spread as an indicator. Keywords: Sustainability Report, Sustainability Assurance, Bid-Ask Spread, Information Asymmetry
| Jenis Karya Akhir: | Skripsi |
|---|---|
| Subyek: | 300 Ilmu sosial > 330 Ekonomi |
| Program Studi: | FAKULTAS EKONOMI DAN BISNIS (FEB) > Prodi S1-Akuntansi |
| Pengguna Deposit: | UPT . Siswanti |
| Date Deposited: | 16 May 2025 07:49 |
| Terakhir diubah: | 16 May 2025 07:49 |
| URI: | http://digilib.unila.ac.id/id/eprint/87177 |
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