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This study aims to explain the relationship between variable relevance value, timeliness and conservatism to asymmetry information. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange from 2013 to 2015 with a sample selected by purposive sampling of 23 companies. The amount of data used in this study is 69 obtained from 23 x 3 (multiplication number of sample with the number of years of observation). Statistical analysis used is multiple regression. The hypothesis in the study consisted of the relevance of value, timeliness and information asymmetry. The results showed the relevance of values negatively affect the information asymmetry. The timeliness of the delivery of financial statements has a significant and negative effect on asymmetric information. Conservatism has a negative and significant effect on asymmetric information. Keywords—asymmetric information; conservatism; timeliness; value relevance

Effect of Quality of Financial Reporting to Asymmetry Information on Manufacturing Company in BEI