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Faktor-Faktor Yang Mempengaruhi Pengungkapan Manajemen Risiko (Studi Empiris Pada Perusahaan Agrikultur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)



This study aims to find empirical results of the effect of audit committee financial expertise, audit committee meetings frequency, public ownership structure and risk management committee on risk management disclosure. The population of this study are agricultural companies registered in the Indonesia Stock Exchange on the period 2015-2019. The sample of this study was selected with purposive sampling method which consists of few criterias. Based on this method, there are 15 companies selected to be analyzed. This study use approach for hypothesis testing by using SPSS 25 as statistical program used. This study finds that audit committee financial expertise has an effect on risk management disclosure. Meanwhile, audit committee meetings frequency, public ownership structure and risk management committee has no effect on risk management disclosure.

Keywords : Risk Management Disclosure, Audit Committee Financial Expertise, Audit Committee Meetings Frequency, Public Ownership Structure, Risk Management Committee

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0043)
02 03. 121 (0043)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 121 (0043)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
x, 66 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 121 (0043)
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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