CD Skripsi
Pengaruh Struktur Kepemilikan Dan Good Corporate Governance Terhadap Pengungkapan Manajemen Risiko (Studi Empiris Pada Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia Periode 2016-2020)
ABSTRACT
This study aims to determine the effect of the variables of management ownership, foreign ownership, public ownership, independent commissioners, audit committees, and risk management committees on risk management disclosures.
The population in this study is all manufacturing companies listed in the IDX period 2016-2020. The selection of sample in this study used the purposive sampling method. The samples selected in this study are 71 companies based on predetermined criteria. The data analysis method used is multiple linear regression.
The results show that foreign ownership (with a significant value of 0.031), public ownership (with a significant value of 0.007), audit committee (with a significant value of 0.001) and risk management committee (with a significant value of 0.000) have a significant effect on risk management disclosure. Meanwhile, management ownership (with a significant value of 0.076) and independent commissioners (with a significant value of 0.323) have no significant effect on risk management disclosure. Testing this study using a significant level of 0.05.
Keywords: management ownership, foreign ownership, public ownership, independent commissioner, audit committee, risk management committee, risk management disclosure.
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