PENGARUH PENGUNGKAPAN SOSIAL DAN LINGKUNGAN TERHADAP ASIMETRI INFORMASI BAGI INVESTOR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2013)
Abstract: This research aimed
to examine the effect of disclosure of social and environmental disclosure to
the asymmetry of information in the annual report issued by the company. This
research examined the annual reports of 100 companies that perform voluntary
disclosure is disclosure of social and
environmental disclosure in the Indonesia Stock Exchange since 2012-2013.
Disclosure of social and environmental disclosure be investigated by using the
method of content analysis. The research uses secondary data based on random
sampling method. Method of data processing using a linear OLS regression with a
significant level of 10%. The results show that the disclosure of social and environmental disclosure
affect the asymmetry
of information in
the annual report
and each disclosure have
a negative direction,
which means the
higher the disclosure
of social and environmental disclosure will reduce the
asymmetry of information.
Keywords: Disclosure of
social, environmental disclosure, asymmetry of information, content analysis
Penulis: Lida Febi Almira,
Fuad Fuad
Kode Jurnal: jpakuntansidd150697
