FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT
This research is aimed at getting an emprical proof about the factors which influence theenterprise risk management disclosure.Some factors are hypothesized to have the influence. These include the firm size, board size, public ownership structure, and meeting frequency of the risk management commit...
| Main Author: | La Ode Muhammad Ardiansyah, Muhammad Akhyar Adnan |
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| Format: | Laporan Penelitian |
| Language: | Bahasa Indonesia |
| Published: |
FE UMY
2014
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| Subjects: | |
| Online Access: |
http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=68758 |
| Summary: |
This research is aimed at getting an emprical proof about the factors which influence
theenterprise risk management disclosure.Some factors are hypothesized to have the
influence. These include the firm size, board size, public ownership structure, and
meeting frequency of the risk management committee.
Fifty five manufacturing companies that are listed in the Indonesia Stock
Exchange at 2011 were selected to be the samples.The data were collected usinga
purposive sampling method. Multiple regression analysis was utilized to test the
hypothesis.
The research findsthat the firm size and board size are positivelyand
significantlyrelated with risk disclosure on firm. However, public ownership structure
and meeting frequency of risk management committee has not significant influence
on the risk disclosure |
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| ISBN: |
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