{"title":"2018年至2018年期间，GCG的特性对LQ45上市公司的披露产生了影响，该公司采用信息不对称作为变量进行干预","authors":"Nugroho Budi Wirawan, Negina Kencono Putri","doi":"10.30595/ratio.v3i1.7998","DOIUrl":null,"url":null,"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","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"15 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh Karakteristik GCG Terhadap Pengungkapan CSR Perusahaan Yang Terdaftar Pada LQ45 BEI Periode 2017-2018 Menggunakan Asimetri Informasi Sebagai Variabel Intervening\",\"authors\":\"Nugroho Budi Wirawan, Negina Kencono Putri\",\"doi\":\"10.30595/ratio.v3i1.7998\",\"DOIUrl\":null,\"url\":null,\"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\",\"PeriodicalId\":335205,\"journal\":{\"name\":\"Ratio : Reviu Akuntansi Kontemporer Indonesia\",\"volume\":\"15 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-03-15\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Ratio : Reviu Akuntansi Kontemporer Indonesia\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.30595/ratio.v3i1.7998\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Ratio : Reviu Akuntansi Kontemporer Indonesia","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.30595/ratio.v3i1.7998","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Pengaruh Karakteristik GCG Terhadap Pengungkapan CSR Perusahaan Yang Terdaftar Pada LQ45 BEI Periode 2017-2018 Menggunakan Asimetri Informasi Sebagai Variabel Intervening
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
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