CORPORATE GOVERNANCE, DISCLOSURE DAN GENERAL EQUILIBRIUM TERHADAP ASYMMETRY INFORMATION - PERSPEKTIF EKONOMI MIKRO DAN PERSPEKTIF AKUNTANSI
DOI:
https://doi.org/10.22219/jaa.v3i1.11891Keywords:
Corporate Governance, Disclosure dan General Equilibrium, Asymmetry Information, Perspektif Ekonomi Mikro dan Perspektif AkuntansiAbstract
Paper ini merupakan review literatur tentang topik empiris terkait Corporate Governance, Disclosure dan General Equilibrium terhadap Asymmetry Information Perspektif Ekonomi Mikro dan Perspektif Akuntansi. Penulis mengambil tema tersebut dilatarbelakangi adanya fenomena isu Asymmetry Information yang berkembang pada pasar persaingan tidak sempurna sehingga yang terjadi pasar gagal dalam memproduksi hasil yang efisien dan tidak bisa menjelaskan berbagai kondisi teoritis yang dibutuhkan bagi suatu pasar dengan persaingan sempurna. George Akerlof menggunakan istilah informasi asimetris dalam karyanya tahun 1970an disebut The Market for Lemons. Akerlof menyadari bahwa dalam pasar seperti itu, nilai rata-rata dari komoditas cenderung lebih menurun, bahkan untuk kualitas yang sangat sempurna kebalikannya, karena para pembeli tidak mempunyai cara untuk mengetahui apakah produk yang mereka beli akan menjadi sebuah “lemon” (produk yang menyesatkan). Dapat dikatakan bahwa penjual lebih tahu daripada pembeli sehingga muncullah teori ketidakpastian kualitas.Downloads
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