CD Skripsi
Pengaruh Kepemilikan Institusi Domestik, Kepemilikan Institusi Asing, Ukuran Perusahaan, Dan Reputasi Auditor Eksternal Terhadap Risk Management Disclosure (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bei Periode 2014-2018)
ABSTRACT
This study aims to determine the effect of domestic institution ownership, foreign
institution ownership, company size, and the reputation of external auditors on risk
management disclosure in banking companies listed on the Indonesia Stock
Exchange in 2014-2018. The number of samples of this study were 12 companies
with a purposive sampling method. This study uses secondary data obtained through
the company's financial statements. Data analysis uses multiple linear. The results of
multiple linear regression analysis showed that firm size variables had a positive
and significant effect on risk management disclosure, the external auditor reputation
variable had a negative and significant effect on risk management disclosure. On the
variable ownership of domestic institutions and ownership of foreign institutions
does not significantly influence the risk management disclosure.
Keywords: Domestic Institutional Ownership, Foreign Institutional Ownership,
Company Size, External Auditor Reputation, and Risk Management
Disclosure
Tidak tersedia versi lain