CD Skripsi

Analisis Pengaruh Dewan Komisaris Independen, Ukuran Perusahaan, Leverage, Dan Diversifikasi Produk Terhadap Pengungkapan Risiko Perusahaan (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

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Uncertainty and risk are challenges in doing business. Risk disclosure by the company provides an overview of how the company manages its risks which will then provide added value because it will reduce information imbalances to its stakeholders. This study aims to test and analyze the effect of independent board of commissioners, firm size, leverage, and product diversification on corporate risk disclosure. The population in this study were 231 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. Sample selection using purposive sampling method, which is based on certain criteria such as companies that are consistently listed on the IDX during the research period, present financial reports with rupiah, and provide complete information needed in the study, so that a total sample of 85 companies was obtained. The data used in the study is secondary data using the company's annual report obtained through the website www.idx.co.id and the website of each company. The data analysis tool uses WarpPLS 7.0. The results showed that the independent board of commissioners had no effect on corporate risk disclosure with a significant level of 0.121> 0.05. Firm size affects corporate risk disclosure with a significant level of

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112599

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112599

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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