Effect of Frequency of Interim Financial Reporting on Information Asymmetry and Cost of Equity in Companies Listed in Jakarta Islamic Index 2012-2018

Authors

  • Ahmad Rosyid Institut Agama Islam Negeri Pekalongan
  • Alvita Tyas Dwi Aryani Institut Agama Islam Negeri Pekalongan

DOI:

https://doi.org/10.32332/finansia.v3i2.2289

Keywords:

Frequency of interim financial reporting, Cost of Equity, information asymmetry, Islamic Index, Kendall Tau Test

Abstract

The purpose of this research is to find out the relationship between the frequency of interim financial reporting with information asymmetry and cost of equity for issuers in the Jakarta Islamic Index for the period 2012 to 2018. Research findings on 84 companies, namely (1) there is no relationship between the frequency of interim financial reporting with information asymmetry (2 ) there is no relationship between the frequency of interim financial reporting with the cost of equity. The absence of this relationship is caused by (1) interim financial reporting frequency data that are not different between issuers (2) research settings.

Downloads

Download data is not yet available.

Downloads

Published

2020-12-01

Issue

Vol. 3 No. 2 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah

Section

Articles

License

Authors who publish with this journal agree to the following terms:
  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.

How to Cite

Effect of Frequency of Interim Financial Reporting on Information Asymmetry and Cost of Equity in Companies Listed in Jakarta Islamic Index 2012-2018. (2020). FINANSIA : Jurnal Akuntansi Dan Perbankan Syariah, 3(2), 97-120. https://doi.org/10.32332/finansia.v3i2.2289