Jurnal Riset Akuntansi Kontemporer
Vol 15 No 1 (2023): April Edition

THE RELATIONSHIP BETWEEN INFORMATION ASYMMETRY, MEDIA EXPOSURE, CAPITAL STRUCTURE, FIRM GROWTH, CSR AND FIRM VALUE

Anggi Sitohang (Universitas Negeri Medan, Indonesia)
dedy husrizal syah (Universitas Negeri Medan, Indonesia)
Choms Gary Ganda Tua Sibarani (Universitas Negeri Medan, Indonesia)



Article Info

Publish Date
03 Apr 2023

Abstract

The purpose of this investigation is to explore the influence of information asymmetry, media exposure, capital structure, and firm growth on the value of the enterprise and to determine whether CSR acts as a mediator in this connection. The study involved examining 49 mining companies that were listed on the Indonesia Stock Exchange during the 2015-2020 period. The research methodology used purposive sampling to select ten companies that met specific criteria. The research results indicate that CSR was not significantly influenced by information asymmetry, capital structure, and firm growth. However, the research findings suggest that media exposure had a favourable effect on CSR. All four factors - information asymmetry, media exposure, capital structure, and firm growth- had a beneficial influence on firm value. Moreover, the research revealed that CSR did not act as a mediator between information asymmetry, media exposure, capital structure, and growth in firm value.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...