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

Authors

  • Nugroho Budi Wirawan Universitas Perwira Purbalingga, Indonesia
  • Negina Kencono Putri Universitas Jenderal Soedirman, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v4i4.1289

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

Author Biography

Nugroho Budi Wirawan, Universitas Perwira Purbalingga

Nama : Nugroho Budi Wirawan, S.E Instansi : Universitas Perwira Purbalingga Agama : Islam email :nugrohobudi1307@gmail.com Hp :081215593322

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Published

2020-12-31

How to Cite

Wirawan, N. B., & Putri, N. K. (2020). THE EFFECT OF GCG CHARACTERISTICS ON CSR DISCLOSURE OF COMPANIES REGISTERED IN LQ45 IDX FOR 2017-2018 USING INFORMATION ASYMETRY AS INTERVENING VARIABLES. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(4). https://doi.org/10.29040/ijebar.v4i4.1289

Issue

Vol. 4 No. 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020

Section

Articles

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