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Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Manajemen Risiko (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2014-2015)

This study aims to examine the effect of managerial ownership, public ownership, board size, auditor reputation, leverage, audit committee on risk management disclosure. This research is conducted at manufacturing companies listed on the Stock Exchange Indonesia in 2014-2015. The population in this study is manufacturing companies listed on the Stock Exchange in 2014-2015. The number of samples of this study is 46 manufacturing companies. The method of determining the sample used in this study is purposive sampling, while the method of data processing this study is multiple regression analysis (multiple regression analysis) using SPSS software version 24.00 to process the data. The results of this study indicate that managerial ownership variable has no effect on risk management disclosure with significance value 0,425 (> 0,05), public ownership influence to risk management disclosure with significance value 0,017 ( 0.05), the auditor's reputation influences the disclosure of risk management with a significance value of 0.024 (

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0362)
02 03. 117 (0362)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 117 (0362)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xii, 90 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0362)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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