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"ABSTRAK

Penelitian ini bertujuan untuk melihat pengaruh penerapan Integrated Reporting secara sukarela terhadap informasi asimetri dan efek ukuran perusahaan sebagai variabel moderasi.  Sebanyak 103 perusahaan di Asia dan Eropa pada tahun 2017 menjadi sampel dalam penelitian ini.  Metode analisis konten dengan dasar kerangka IIRC digunakan untuk menilai kualitas dari penerapan Integrated Reporting di perusahaan dan Ordinary Least Square digunakan untuk menganalisis data. Hasil penelitian menunjukkan tidak adanya hubungan antara Integrated Reporting secara sukarela dengan informasi asimetri. Efek ukuran perusahaan sebagai variable moderasi juga tidak ditemukan. Hal ini juga didukung oleh analisis tambahan yang mendukung hasil analisis utama. Berdasarkan hasil pengujian tambahan diketahui bahwa penerapan Integrated Reporting secara sukarela tidak berpengaruh terhadap informasi asimetri, serta tidak ada hasil yang signifikan untuk ukuran perusahaan sebagai variabel moderasi.

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ABSTRACT

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This study examined the existence of a negative relationship between voluntary integrated reporting and information asymmetry and the size effect as the moderator of this relationship. Using a final sample of 103 firms in Europe and Asia in the period of 2017, the Ordinary Least Square is then performed to analyze the data. The results show that there is an insignificant relationship between the integrated reporting quality and information asymmetry which is captured by the spread. In addition, the insignificant effect of size to moderate this relationship is also found. Additional testing is performed to ensure the primary results. The findings also suggested the same results that in a nutshell, voluntary integrated reporting is not negatively associated with the information asymmetry and insignificant size effect as a moderator variable is also obtained. 

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