Abstract: This study aims to obtain empirical evidence of the effect of Corporate Social Responsibility (CSR) Disclosure on Information Asymmetry with Family Ownership as Moderating, in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses the associative method with data collected based on non-participant observations. The sample was determined using a nonprobability sampling method with purposive sampling technique, so that 42 samples were obtained during the study period. The data analysis technique used is simple linear regression analysis and Moderated Regression Analysis (MRA). The results show that CSR disclosure has a negative and significant effect on the information asymmetry of a company. This means that the higher the CSR disclosure made by the company, the lower the information asymmetry. In addition, this study results that family ownership moderates the relationship between CSR disclosure and information asymmetry.
Keywords: CSR Disclosure, Information Asymmetry, Family Ownership.
Title: THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE ON INFORMATION ASYMETRIES: FAMILY OWNERSHIP AS MODERATING
Author: Ni Made Pratiwi, Ida Bagus Putra Astika
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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