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All Journal RATIO: Reviu Akuntansi Kontemporer Indonesia
Negina Kencono Putri
Master of Accounting Study Program Faculty of Economic, Jenderal Soedirman University
Economics, Econometrics & Finance Social Sciences

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Pengaruh Karakteristik GCG Terhadap Pengungkapan CSR Perusahaan Yang Terdaftar Pada LQ45 BEI Periode 2017-2018 Menggunakan Asimetri Informasi Sebagai Variabel Intervening Nugroho Budi Wirawan; Negina Kencono Putri
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 3, No 1 (2022): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v3i1.7998

Abstract

The purpose of this study is to analyze the character of GCG on corporate CSR disclosure in the 2017-2018 IDX LQ45, intervening variables using information asymmetry. A number of samples of 45 companies, the analytical tool used is SPSS and data analysis methods with data normality testing, heterokedasticity testing, multicollinearity testing, and multiple linear regression testing. The results of this study reveal that GCG data has no significant effect on information asymmetry. Information asymmetry has a significant influence on CSR.Keywords: GCG, asymmetry, CSR
Co-Authors Nugroho Budi Wirawan