The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)
Journal Title: GATR Global Journal of Business & Social Science Review - Year 2017, Vol 5, Issue 1
Abstract
Objective - This study examines the influence of the quality of an audit to the relationship of Other Comprehensive Income (OCI) and Relevanceof Value Accounting Information, and Asymmetry of Information in Indonesia's companies. Methodology/Technique - This research uses secondary data obtained from the company's annual report in 2012 - 2014. A purposive sampling method is used to collect data and the analysis of the hypothesis was conducted usingmultiple linear regression analysis. Findings - The research has shown that Quality of Audit has a significant influence to the relationship of the OCI disclosure and Relevance of Value Accounting Information has a value of sig. 0.000, F calculate is 26.816 larger than F table 2.396 and adjusted R square 0.241. Novelty - The study looks at the disclosures of OCI component's role in the investors decision making and it increases value relevance of accounting information and reducing information asymmetry.
Authors and Affiliations
Yurniwati . , Amsal Djunid, Nini Sumarni, Ike Pranita
Keywords
Related Articles
- EP ID EP184976
- DOI -
- Views 123
- Downloads 0
A Conceptual Framework for Understanding Academics Commercialization Decision at Malaysian Research Universities
Objective- – This paper seeks to explore the heterogeneity of academic personal attributes that influence their entrepreneurial decisions and proposes a unique window of understanding the diversity of their personal attr...
Relationship between Technological Factors and Innovation-Adoption among Technology-Based SMEs in Malaysia
Objective- The purpose of this paper is to identify the relationship between technological factors and innovation-adoption among technology-based SMEs in Malaysia. Methodology/Technique - The study uses questionnaires s...
The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)
Objective - This study examines the influence of the quality of an audit to the relationship of Other Comprehensive Income (OCI) and Relevanceof Value Accounting Information, and Asymmetry of Information in Indonesia's c...
Review on Process Representation in Accounting Information System
Objective - Understanding business processes is becoming increasingly critical. In light of the understanding of business process, the notion of understandability has received much attention in accounting information sys...
Assessing Entrepreneurial Competencies and Innovative Behaviour in Academic Libraries
Objective - This paper identifies entrepreneurial competencies and the outcomes measured as innovative behaviour demonstrated by academic librarians. Methodology/Technique - – we sought through interviews the interpreta...