SKRIPSI DIGITAL
Dampak Kinerja ESG terhadap Kualitas Informasi Akuntansi yang Dimediasi oleh Asimetri Informasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia antara tahun 2018-2022 = The Impact of ESG Performance on Accounting Information Quality Mediated by Information Asymmetry of Manufacturing Listed Companies on the Indonesia Stock Exchange between 2018-2022
This research aims to determine the effect of Environmental, Social, and Governance (ESG) performance on the accounting information quality mediated by information asymmetry in manufacturing companies on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Total of 55 samples were selected through purposive sampling method. The data source used is secondary data. The analysis method used in this research is quantitative through panel data regression analysis processed with EViews version 13. The findings of this research expected to contribute knowledge related to understanding the impact of ESG implementation on the accounting information quality through the mediation of asymmetric information in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period.
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