Garuda Documents : THE EFFECT OF GCG CHARACTERISTICS ON CSR DISCLOSURE OF COMPANIES REGISTERED IN LQ45 IDX FOR 2017-2018 USING INFORMATION ASYMETRY AS INTERVENING VARIABLES

TitleTHE EFFECT OF GCG CHARACTERISTICS ON CSR DISCLOSURE OF COMPANIES REGISTERED IN LQ45 IDX FOR 2017-2018 USING INFORMATION ASYMETRY AS INTERVENING VARIABLES
Author Order2 of 2
Accreditation4
AbstractThe 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
Publisher NameLPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)
Publish Date2020-12-31
Publish Year2020
DoiDOI: 10.29040/ijebar.v4i4.1289
Citation
SourceInternational Journal of Economics, Business and Accounting Research (IJEBAR)
Source IssueVol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Source Page
Urlhttps://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/view/1289/874
AuthorDr NEGINA KENCONO PUTRI, S.E., M.Si
File2125617.pdf