Skripsi

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP RISK MANAGEMENT DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012

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Penilaian

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This research aims (o obtain empirical evidence about the influence of company characteristics on risk management disclosure in the annual reports of manufacturing corporations. The population in this research were all manufacturing Corporation listed on Indonesian Stock Exchange during 2010-2012. Total sample is 72 corporations with three years observation. So total sample examined was 216. Statistic method is use for examine hypothesis is bifilar regression. The result of this research find in simultaneous independent variables (firm’s size, profitability, leverage, public ownership, management ownership, and complexity) have significant influence toward risk management disclosure. Hypothesis test with partial t test find different result. Firm ’s size and management ownership have significant influence, whereas leverage have negative and significant influence toward risk management disclosure. Other variables that is profitability, public ownership and complexity have not significant influence towards risk management disclosure.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1407001042	T42367	T423672014	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T423672014

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2014

Collation

xix, 104 hlm.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

658.150 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Ekonomi Akuntansi
Risk Management Disclosure

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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