CD Skripsi

Pengaruh Karakteristik Dewan Komisaris, Keberadaan Komite Manajemen Risiko, Reputasi Auditor, Dan Ukuran Perusahaan Terhadap Pengungkapan Manajemen Risiko (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022)

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This study examines the effect of the educational background of the board of commissioners, the proportion of independent board of commissioners, the existence of a risk management committee, the reputation of auditors, and the size of the company on risk management disclosure. The population of this study is banking companies listed on the Indonesia Stock Exchange in 2020-2022. The study sample was selected using purposive sampling method. With a total of 135 observations of annual financial statements. The type of data used is secondary data, which is in the form of annual reports of banking companies listed on the Indonesia Stock Exchange during the 2020-2022 period. Hypothesis testing was carried out by multiple linear regression method using SPSS 25 software. The results showed that the existence of a risk management committee, the reputation of the auditor and the size of the company affect management disclosure, Meanwhile, the educational background of the Board of Commissioners and the proportion of the Independent Board of Commissioners have no effect on risk management disclosure
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Keywords: Risk Management Disclosure, Board of Commissioners Educational Background, Proportion of Independent Board of Commissioners, Existence of Risk Management Committee, Auditor Reputation, Company Size.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1702114516

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

English

ISBN/ISSN

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Klasifikasi

1702114516

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

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