BibTex Citation Data :
@article{DJA9670, author = {Lida Febi Almira and Fuad Fuad}, title = {PENGARUH PENGUNGKAPAN SOSIAL DAN LINGKUNGAN TERHADAP ASIMETRI INFORMASI BAGI INVESTOR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2013)}, journal = {Diponegoro Journal of Accounting}, volume = {4}, number = {4}, year = {2015}, keywords = {Disclosure of social, environmental disclosure, asymmetry of information, content analysis.}, 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 t he 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. }, issn = {2337-3806}, pages = {541--551} url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/9670} }
Refworks Citation Data :
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
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Program Studi AkuntansiFakultas Ekonomika dan BisnisUniversitas DiponegoroJl. Prof. Sudharto, SH – Tembalang, Semarang Jawa Tengah 50275
ISSN : 2337-3806