PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KARAKTERISTIK DEWAN KOMISARIS TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO (Studi empiris pada laporan tahunan perusahaan-perusahaan non-keuangan yang terdaftar di BEI tahun 2012)
Abstract: Along with the
development of the company and the business environment investors are more
careful to put the investment in the company to prioritize disclosures in the
financial statements. One of the important information that is of particular concern
for investors is the non-financial segment of the annual report (Amran et al.,
2009). This research purpose to get emprical proof about the factors which
influential risk disclosure in the risk management report that is,
institutional investors, independent commissioner, commissioner’s education
background and commissioner’s experience on the risk management disclosure.This
research use purposive sampling in carry out sample selection. Total population
in this study were 387 non-financial firms and the samples used in this
research were 77 non-financial companies in 2012. Agency theory and resource
dependence theory is used to explain
connection inter variable. Act of risk disclosure in this research use content
analysis based on the identification of setences act of risk disclosure in the
annual report. Statistic method is use for examine hypothesis is bifilar
regression. The test results shows that the risk management disclosure level in
Indonesia is relatively high. This study provides evidence that institutional
investors play a more effective role in monitoring the company's risk
management disclosure compared to the board of directors. The results also show
that commissioner’s education background and commissioner’s experience are attributes associated with risk managemen
disclosure.
Keywords: Corporate
Governance, Institutional Investors, Board of Directors, Risk Management
Disclosure
Penulis: Amalia Ratna
Kusumaningrum, Anis Chariri
Kode Jurnal: jpakuntansidd131068
