%0 Generic
%A Martina,  Kartini 	
%C UNIVERSITAS LAMPUNG
%D 2024
%F eprints:87177
%I FAKULTAS EKONOMI DAN BISNIS
%T THE EFFECT OF SUSTAINABILITY ASSURANCE ON INFORMATION    ASYMMETRY: EVIDENCE INDONESIA
%U http://digilib.unila.ac.id/87177/
%X 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