Pengaruh Karakteristik GCG Terhadap Pengungkapan CSR Perusahaan Yang Terdaftar Pada LQ45 BEI Periode 2017-2018 Menggunakan Asimetri Informasi Sebagai Variabel Intervening

Nugroho Budi Wirawan (Universitas Perwira Purbalingga)
Negina Kencono Putri (Master of Accounting Study Program Faculty of Economic, Jenderal Soedirman University)

RATIO: Reviu Akuntansi Kontemporer Indonesia
Vol 3, No 1 (2022): Reviu Akuntansi Kontemporer Indonesia

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