Pengaruh Gender, Board Size, Firm Size dan Volatility terhadap Asimetri Informasi pada Sektor Industri dan Kimia yang terdaftar di Bursa Efek Indonesia

Abstract

his study aims to predict the effect of gender, board size, firm size and volatility on information asymmetry in the industrial and chemical sectors listed on the Indonesia Stock Exchange for the 2012- 2016 period. The study population was 66 industrial and chemical companies in Indonesia. The sampling method used was purposive sampling method, so that it was obtained 45 sample companies for 5 years of observation (2012-2016). The data analysis technique used was descriptive statistical analysis and panel data regression analysis. The process of data analysis that done first is descriptive analysis and then test the hypothesis. The analysis concluded that gender had a negative and significant effect on information asymmetry. Board size has a positive and significant effect on information asymmetry. Firm size has a negative and insignificant effect on information asymmetry. Volatility has a positive and insignificant effect on information asymmetry.