PENGARUH STRUKTUR KEPEMILIKAN, UKURAN
PERUSAHAAN, DAN UMUR PERUSAHAAN
TERHADAP PENGUNGKAPAN
MANAJEMEN RISIKO
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
ROHMANIYAH, FAJRIYAH INAYATUR
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-12-11 06:44:17
Abstract :
Business progress very rapidly in Indonesia expected the companies to be more transparent in the disclosure of the information. To compete with other companies, the management company will strive to give the best performance of the company in the hope that the company will be able to affect the interest of potential investors to invest in their company. Therefore, the emergence of demand for public companies in order to extend disclosure practices, particularly related to risk through disclosure of corporate risk management. The purpose of this study was to determine the effect of ownership structure, company size, and age of the company against the disclosure of risk management. the sample population used consumer goods sector companies listed on the Indonesia Stock Exchange in 2012-2014. The sampling technique used purposive sampling, so that the appropriate criteria for the study sample was 44 companies. Analysis of data using multiple regression. The results showed management ownership, institutional ownership, possession, public and company size affect the disclosure of risk management, while the company's age does not affect the disclosure of risk management. Keywords: risk management disclosure, ownership structure, company size, company age.
Business progress very rapidly in Indonesia expected the companies to be more transparent in the disclosure of the information. To compete with other companies, the management company will strive to give the best performance of the company in the hope that the company will be able to affect the interest of potential investors to invest in their company. Therefore, the emergence of demand for public companies in order to extend disclosure practices, particularly related to risk through disclosure of corporate risk management. The purpose of this study was to determine the effect of ownership structure, company size, and age of the company against the disclosure of risk management. the sample population used consumer goods sector companies listed on the Indonesia Stock Exchange in 2012-2014. The sampling technique used purposive sampling, so that the appropriate criteria for the study sample was 44 companies. Analysis of data using multiple regression. The results showed management ownership, institutional ownership, possession, public and company size affect the disclosure of risk management, while the company's age does not affect the disclosure of risk management. Keywords: risk management disclosure, ownership structure, company size, company age.
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