Path: Top Journal Jurnal_Keuangan_dan_Perbankan 2013

DETERMINAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT

Jurnal Keuangan dan Perbankan: Volume 17, Nomor 3, September 2013
Journal from JIPTUNMERPP / 2014-07-03 11:07:00
Oleh : Bestari Dwi Handayani ; Heri Yanto, Diploma 3 of Finance and Banking Merdeka University Malang (jurkeubank@yahoo.com)
Dibuat : 2013-09-01, dengan file

Keyword : Auditor reputation, Enterprise Risk Management disclosure, firm size, ownership concentration, Risk Management Committee

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.

Deskripsi Alternatif :

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.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiD
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.