ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI RISK MANAGEMENT DISCLOSURE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014)
Abstract: This study
was to analyze
the effect of
management ownership, public ownership, commissioner size, auditor
reputation, leverage and firm size to the risk management dislosure in the
annual report. The population in this study is a manufacturing company that
listed on indonesia stock exchange in 2012 to 2014. Sampling technique was done
by purposive sampling. The number of manufacturing companies that used sampel
of 34 companies for a total study sample was 102 annual report. The analytical
method used was multiple regression analysis using SPSS 15.0The results of this
study indicate that public ownership has significant effect positively and
significant degree is 0,041. Commissioner size has significant effect
positively and significant degree 0,001.
While the management
ownership, auditor reputation, leverage, and firm size didn’t
have significant effect on risk management disclosure in the annual report.
Penulis: Sulistyaningsih,
Barbara Gunawan
Kode Jurnal: jpakuntansidd160742
