Abstract: The study aims to test the influence of negative risk disclosure against information asymmetry and test the role of internal audit function and the specialization of auditors in strengthening the negative influence of risk disclosure against information asymmetry. The research samples consist of 281 companies listed on the Indonesia Stock Exchange (IDX) in 2016. The method of analysis used in this research is the method of regression analysis of moderating by using STATA analysis tool version 13. The results showed that the disclosure of risk has a negative and significant effect on information asymmetry, while internal audit functions and auditors ' specializations cannot strengthen the negative influence of risk disclosure against asymmetry Information.

Keywords: Disclosure, information asymmetry, internal audit function, specialisation of Auditors

Abstrak: Penelitian ini bertujuan untuk menguji pengaruh negatif pengungkapan risiko terhadap asimetri informasi dan menguji peran fungsi internal audit dan spesialisasi auditor dalam memperkuat pengaruh negatif pengungkapan risiko terhadap asimetri informasi. Sampel penelitian terdiri dari 281 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi moderasi dengan menggunakan alat analisis STATA Versi 13. Hasil penelitian menunjukkan bahwa pengungkapan risiko berpengaruh negatif dan signifikan terhadap asimetri informasi, sedangkan fungsi internal audit dan spesialisasi auditor tidak dapat memperkuat pengaruh negatif pengungkapan risiko terhadap asimetri informasi.

Kata Kunci: pengungkapan risiko, asimetri informasi, fungsi internal audit, spesialisasi auditor.

Disclosure, information asymmetry, internal audit function, specialisation of Auditors

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