Martina, Kartini (2024) THE EFFECT OF SUSTAINABILITY ASSURANCE ON INFORMATION ASYMMETRY: EVIDENCE INDONESIA. FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.
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Abstract
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
| Item Type: | Other |
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| Subjects: | ?? 330 ?? |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | UPT . Siswanti |
| Date Deposited: | 16 May 2025 07:49 |
| Last Modified: | 16 May 2025 07:49 |
| URI: | http://digilib.unila.ac.id/id/eprint/87177 |
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