Hikam, Rafli Syahrul (2023) ANALISIS PENGARUH UKURAN PERUSAHAAN DAN KINERJA LINGKUNGAN PERUSAHAAN TERHADAP MUNCULNYA ASIMETRI INFORMASI MENGGUNAKAN PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze environmental, social, and governance disclosures as moderating variables for the relationship between firm size and environmental performance on the emergence of asymmetric information. This research method uses quantitative methods, and the data used is secondary data. The research was conducted on basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample used is 150 annual reports from 30 companies over a period of 5 years. The data source used comes from the annual report. The research data was processed and analyzed using Warp PLS 7.0 software with the PLS-SEM analysis method. The results obtained show that company size has no significant and positive effect on the emergence of asymmetric information, and corporate environmental performance does not have a significant negative effect on the emergence of asymmetric information. In addition, ESG has a significant and negative effect in moderating firm size on the emergence of asymmetric information, while ESG has no negative effect in moderating environmental performance on the emergence of asymmetric information. Keywords: Asymmetric Information, ESG, Environmental Performance, Company Size
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Rafli Syahrul Hikam | ||||||||
| Date Deposited: | 18 Apr 2023 04:14 | ||||||||
| Last Modified: | 18 Apr 2023 04:14 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/13053 |
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