CD Skripsi

Analisis Pengaruh Komisaris Independen, Reputasi Auditor, Risk Management Commitee, Konsentrasi Kepemilikan, Ukuran Perusahaan, Leverage Dan Chief Risk Officer Terhadap Pengungkapan Enterprise Risk Management (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015)

---

This research has purposed to see the effect analysis of Independent Commissioner, Auditor Reputation, Risk Management Committee. Ownership Concentration, Firm Size, Leverage, and Chief Risk Officer in Enterprise Risk Management disclosure in Bank in Indonesia Year 2011-2015. This research has two variables. They are independent and dependent variable. Dependent variable consist of Enterprise Risk Management disclosure. Independent variabel Independent Commissioner, Auditor Reputation, Risk Management Committee, Ownership Concentration, Firm Size, Leverage, and Chief Risk Officer. The populations of this research consist of 43 Islamic bank and 41 samples bank from 2011-2015 in Indonesia. Technique or getting sample of this research was purposive sampling. The data used are secondary data retrieved from technical documentataion that consists of banking company annual reports periode of 2011-2015 of banking Companies Listed in Indonesia Stock Exchange. Method of data analysis of this After it was tested by using SPSS version 24. The result show that Independent Commissioner has negative significant effect on the ERM disclosure of 0,249, Auditor Reputation has negative significant effect on the ERM disclosure of 0,278, Risk Management Committee has no negative significant effect on the ERM disclosure of 0,031, Ownership Concentration has negative significant effect on the ERM disclosure of 0,409, Firm Size has no negative significant effect on the ERM disclosure of 0,013, Leverage has positive significant effet on the ERM disclosure of 0,285, and Chief Risk Officer has negative significant effect on the ERM disclosure of 0,218. Adjusted R Square shows the value of 0,349. It means that 34,9 % change in financial performance is affected by the determinant variabels in the model while the rest 65,1% is explained by the other variabels not inclused in the model.
Keywords: Enterprise Risk Management disclosure, Independent Commissioner, Auditor Reputation, Risk Management Committee, Ownership Concentration, Firm Size, Leverage, and Chief Risk Officer.

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

02 03. 117 (0350)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2017

Deskripsi Fisik

ix, 185 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 117 (0350)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar