ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN RISIKO
Abstract: The purpose of this
study is to demonstrate empirically that product diversification, geographic
diversification, company size, type of industry, leverage, profitability, and
liquidity have significant effect on the risk disclosure of non-financial companies
listed on the Indonesian Stock Exchange. The sample taken from companies’
annual reports from 2010 to 2012 with Purposive sampling techniques to obtain
61 firms.
The analysis method in this study is descriptive statistics aimed to
provide a description of the data of mean, standard deviation, variance,
maximum, minimum. The study result indicates that product diversification,
geographic diversification, industry type, Leverage and liquidity have effect
on the risk disclosure. Whereas level of profitability has no effect on risk
disclosure. The regression result shows only 29.3% of the company's disclosure
risk is influenced by product diversification, geographic diversification, type
of industry, leverage, profitability, liquidity. While 70.7% is influenced by
other variables that are not observed in this study.
The study results indicate that the independent variable such as Liquidity, profitability, industry
type, product diversification, geographic diversification have
no significant positive effect on risk disclosure, while the
leverage has significant
effect on the risk disclosure.
Keywords: product
diversification, geographic diversification, type of industry, leverage,
profitability, liquidity
Penulis: Christian Johanes
Doi, Puji Harto
Kode Jurnal;: jpakuntansidd141094
