MEMINIMALISIR ASIMETRI INFORMASI MELALUI PELAPORAN (DISCLOSURE) LAPORAN KEUANGAN

Ahmad Agung Prasetyo

doi:10.55047/transekonomika.v2i1.104

Ahmad Agung Prasetyo* Universitas Tidar

DOI: https://doi.org/10.55047/transekonomika.v2i1.104

Keywords: Pengungkapan, pelaporan keuangan, asimetri informasi

Abstract

Penelitian ini bertujuan untuk memberikan gambaran tentang pentingnya penggunaan pengungkapan (disclosure) atas laporan keuangan dalam upaya untuk meminimalisasi asimetri informasi. Desain penelitian ini adalah studi kepustakaan dengan metode analisis yang digunakan berupa analisis deskriptif. Hasil penelitian menujukkan bahwa timbul asimetri akibat dari prinsipal di lain pihak sangat membutuhkan semua informasi yang relevan tentang kondisi perusahaan secara keseluruhan, tetapi tidak rnempunyai akses terhadap informasi internal perusahaan, tetapi informasi tersebut sangat berguna untuk pengambilan keputusan ekonomi. Berdasarkan fenomena tersebut timbul dari kurangnya transparansi dalam laporan keuangan agen menyebabkan penulis merumuskan masalah terkait dengan tujuan pendisclosuran, keuntungan dan kerugian serta hubungan antara pendisclosuran terhadap pendisclosuran terhadap asimetri.

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