2023
DOI: 10.34012/jebim.v4i2.3474
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Effectiveness Of Disclosure In Information Asymmetry In Companies LQ45

Abstract: This study aims to determine the Disclosure of Enterprise Risk Management (ERM) and The Disclosure of Intellectual Capital (IC) that can affect the level of information asymmetry in LQ45 companies in 2019. This study uses multiple linear regression analysis method with data collection on ERM and IC disclosure using content analysis method. The results of this study indicate that ERM disclosure is significantly negatively related to the level of information asymmetry. Meanwhile, IC disclosure has an insignifica… Show more

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