Ery Hidayanti &
Sunyoto PENTINGNYA PENGUNGKAPAN (DISCLOSURE) LAPORAN KEUANGAN DALAM
MEMINIMALISASI ASIMETRI INFORMASI
(Kajian Literatur dan
Riview Beberapa Artikel Penelitian Terkait Pengungkapan)
Oleh :
Ery Hidayanti Sunyoto
STIE Widya Gama
Lumajang
ABSTRACT
Agency
theory arising due to the different interests between managers as agents of the
owners of capital as a principal. This problem arises from the desire berrnula
the agency for not acting in the best interests principal Jensen and Meckling
(1976). The agent to make a more informed decision to maximize their own
welfare than the welfare principal. This is where the asymmetry arises, as
principal on the other hand is in need of all the relevant information about
the overall condition of the company, but not rnempunyai access to internal
corporate information, but the information is very useful for making economic
decisions.
Based
on this phenomenon arising from the lack of transparency in the financial
statements of the agent causing the authors formulate the problem associated
with pendisclosuran purposes, gains and losses as well as the relationship
between pendisclosuran pendisclosuran against asymmetry. Thus the aim of this
paper is to describe the importance of disclosure to the financial statements
in order to overcome or minimize the information asymmetry through the
publication of financial statements. Hopefully with a full disclosure by firms
all relevant financial information will ultimately be very useful for
stakeholders and will reduce the asymmetry of information that has been
happening.
Keywords: Disclosure,
financial reporting, information asymmetry.
