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Syukri Lukman
Universitas Andalas
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Transportation Other

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Apakah Risiko Perusahaan dapat Memediasi Hubungan antara Pengungkapan CSR dan Asimetri Informasi? Studi Empiris di Indonesia Irdha Yusra; Syukri Lukman; Rida Rahim; Fajri Adrianto
Jurnal Ecogen Vol. 8 No. 4 (2025): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ecogen.v8.i4.48

Abstract

This study examines the effect of corporate social responsibility (CSR) disclosure on information asymmetry in the Indonesian capital market, with firm risk as a mediating variable in a green finance setting. CSR disclosure is viewed as a strategic transparency instrument that can reduce uncertainty about firms’ environmental, social, and governance practices and, therefore, lower information asymmetry between managers and outside investors. Using a sample of listed firms in Indonesia, CSR disclosure is measured through a content analysis–based index, while information asymmetry is proxied by relative bid–ask spread. Firm risk is captured by stock return volatility.  The empirical model uses regression and mediation analysis, with the help of the Smart PLS program. Based on the analysis results, it was found that CSR disclosure was proven to play a significant role in reducing information asymmetry in the Indonesian capital market, thus confirming the relevance of CSR disclosure as a mechanism for transparency and strengthening the quality of the information environment within the framework of green finance. However, CSR disclosure does not have a significant effect on corporate risk, and corporate risk also does not have a significant effect on information asymmetry, so empirically, the risk variable is unable to mediate the relationship between CSR disclosure and information asymmetry. 
Co-Authors Abel Tasman Ade Azis Kusnaya Ade Aziz Kusnaya Adil Fadhilah Adrianto, Fajri Adrisoni Aizzat Mohd. Nasurdin Alfarisi, Mohamad Fany Alfarisi, Mohammad Fany Chaira, Retnofia Dasril, Arief Rahman Desyetti Dodi Saputra Fajri Adrianto Fajri Adrianto Gustina Gustina Harif Amali Harif Amali Rivai Hayattul Riski Hendra Lukito Irdha Yusra Ivan Godang Wardiman Masyhuri Hamidi, Masyhuri Mohamad Fany Alfarisi Muhammad Ikhlas Murni, Melia Rahmadewi Nasution, Akhmayanda Oktari, Indria Osman Mohamad Purnama, Rudi Putra, Ikhsan Yusda Prima Rahmat Febrianto Ramadinda Risti Reswita, Yefri Retnofia Chaira Rida Rahim Rima Semiarty Risti, Ramadinda Ryanda Luthfi Zaim Sakti, Muhammad Rizki Prima Saputra, Syailendra Eka Satrio Rian Bhakti syafrizal Syafrizal Syafrizal Syafrizal Syafrizal Tafdil Husni Tata, Tata Vera Pujani Wijaya, Rudi Zaim, Ryanda Luthfi