Determinan Pengungkapan Enterprise Risk Management

Bestari Dwi Handayani, - and Heri Yanto, Pasca Manajemen Pendidikan (2013) Determinan Pengungkapan Enterprise Risk Management. Jurnal Keuangan dan Perbankan, 17 (3). pp. 333-342. ISSN 1410-8089

Preview	PDF Download (193kB) \| Preview
Preview	PDF (Determinan Pengungkapan Enterprise Risk Management) - Published Version Download (357kB) \| Preview

Abstract

The objective of this study was to identify the effect of firm size, RMC, auditor reputation and ownership concentration on ERM disclosure.The population of this research was all manufacturing companies listed in the Indonesia Stock Exchange 2011-2012. The sampling technique used in this research was puposive sampling. There were 90 companies qualified as samples. This study used multiple regression analysis to determine the influence of firm size, RMC, auditor reputation and ownership concentration on ERM disclosure. The results of regression analysis showed that the variables of firm size, RMC, auditor reputation and ownership concentration had positive effects on the ERM disclosure.

Item Type:	Article
Uncontrolled Keywords:	auditor reputation, Enterprise Risk Management disclosure, firm size, ownership concentration, Risk Management Committee
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
Fakultas:	Pasca Sarjana > Manajemen Pendidikan, S2
Depositing User:	mahargjo hapsoro adi
Date Deposited:	18 Jun 2020 15:01
Last Modified:	18 Jun 2020 15:01
URI:	http://lib.unnes.ac.id/id/eprint/36905

Actions (login required)

View Item