Laporan Keberlanjutan dan Asimetri Informasi: Peran Moderasi Rangkap Jabatan Direktur Utama
Keywords:
Laporan keberlanjutan, rangkap jabatan direktur utama, asimetri informasiAbstract
Laporan keberlanjutan merupakan informasi yang dapat digunakan untuk melihat keberlangsungan perusahaan di masa mendatang dan diyakini menambah nilai perusahaan, meningkatkan kepercayaan pelanggan, loyalitas pelanggan dan masih banyak lainnya. Penelitian ini menguji apakah laporan keberlanjutan menurunkan asimetri informasi. Penelitian ini menarik untuk dilakukan dikarenakan belum banyak penelitian yang membahas topik laporan keberlanjutan yang dihubungkan dengan asimetri informasi. Informasi yang disajikan dalam laporan keberlanjutan diyakini dapat menambah nilai perusahaan, meningkatkan kepercayaan pelanggan, loyalitas pelanggan dan masih banyak lainnya. Penelitian ini menguji apakah laporan keberlanjutan menurunkan asimetri informasi. Peneliti akan menggunakan regresi berganda dan menggunakan STATA dalam menganalisis hasil penelitian. Hasil penelitian menunjukkan bahwa laporan keberlanjutan tidak memengaruhi asimetri informasi. Direktur utama yang memiliki rangkap jabatan tidak memengaruhi hubungan antara laporan keberlanjutan dan asimetri informasi.
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