Image of Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Pengendalian Intern Akuntansi Dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah (Studi Empiris Pada Opd Kabupaten Rokan Hilir)
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Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Pengendalian Intern Akuntansi Dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah (Studi Empiris Pada Opd Kabupaten Rokan Hilir)

Disclosure of risk management is a disclosure of the risks that have been
managed by the company or disclosure of how the company will control risks related
to the future. The purpose of this study was to determine the effect of corporate
governance such as managerial ownership, institutional ownership, independent
commissioners, audit committees and risk management committees on risk
management disclosure.
The population of this study are non-bank financial services companies listed
on the Indonesian stock exchange in 2016-2019. The sample selection method was
carried out by purposive sampling, namely the method of selecting samples with
certain criteria. The sample according to the criteria is 31 companies with an
observation period of 4 years so that the research sample is 124.
The results of the study indicate that managerial ownership has an effect on
risk management disclosure. Institutional ownership factors affect the disclosure of
risk management. The independent commissioner factor has no significant effect on
risk management disclosure. The audit committee factor has an effect on risk
management disclosure. The risk management committee factor has an effect on risk
management disclosure.
Keywords: Disclosure of Risk Management, Managerial Ownership,
Institutional Ownership, Independent Commissioner, Audit Committee, and
Risk Management Committee.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0136)
02 03. 121 (0136)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0136)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0136)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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