The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)

Yurniwati ()
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Yurniwati: Andalas University, Indonesia. Author-2-Name: Amsal Djunid Author-2-Workplace-Name: Andalas University, Indonesia. Author-3-Name: Nini Sumarni Author-3-Workplace-Name: Andalas University, Indonesia. Author-4-Name: Ike Pranita Author-4-Workplace-Name: Andalas University, Indonesia.

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Abstract: "Objective � This study examines the influence of the quality of an audit to the relationship of Other Comprehensive Income (OCI) and Relevance of Value Accounting Information, and Asymmetry of Information in Indonesia�s companies. Methodology/Technique � This research uses secondary data obtained from the company's annual report in 2012 - 2014. A purposive sampling method is used to collect data and the analysis of the hypothesis was conducted using multiple linear regression analysis. Findings � The research has shown that Quality of Audit has a significant influence to the relationship of the OCI disclosure and Relevance of Value Accounting Information has a value of sig. 0.000, F calculate is 26.816 larger than F table 2.396 and adjusted R square 0.241. Novelty � The study looks at the disclosures of OCI component�s role in the investors decision making and it increases value relevance of accounting information and reducing information asymmetry."

Keywords: Comprehensive Income (OCI); Relevance of Value Accounting Information; Information Asymmetry; Quality of Audit. (search for similar items in EconPapers)
JEL-codes: D82 M41 M42 (search for similar items in EconPapers)
Pages: 9
Date: 2017-01-08
New Economics Papers: this item is included in nep-acc and nep-sea
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Published in Global Journal of Business and Social Science Review, Volume 5, Issue 1.

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