Pengaruh Struktur Kepemilikan Dan Ukuran Perusahaan Terhadap Pengungkapan Manajemen Risiko
Abstract: Every company
inevitably face risk in terms of financial risk or operational risk. In an
uncertain economic situation, risk management is one way to reduce and deal
with any risk that the company may face. This study aimed to analyze the effect
of managerial ownership, domestic institutional ownership, foreign
institutional ownership, public ownership and firm size on the risk management disclosure. The population
used here was secondary data from the Indonesia Stock Exchange (BEI), i.e. the annual reports of listed manufacturing
companies in periods of the year 2007-2011. The sample study using purposive
sampling and final data consisted of 189 companies. The statistical method used
is multiple regression analysis, hipotesis test by t test and F test. the
results of this study indicate that (1) managerial ownership has no effect on
risk management disclosure (2) domestic institutional ownership affects the
disclosure of risk management (3) foreign institutional ownership affects the
risk management disclosure (4) public ownership affect the disclosure of risk
management (5) does not affect the size of the company's risk management
disclosures.
Penulis: Edo Bangkit Prayoga,
Luciana Spica Almilia
Kode Jurnal: jpakuntansidd130249
