Pengaruh Ukuran Dewan Komisaris, Komite Manajemen Risiko, Ukuran Perusahaan, Dan Kepemilikan Publik Terhadap Pengungkapan Enterprise Risk Management (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI tahun 2016-2018)

Septiawan, Filia Indra and , Dr. Erma Setiawati, M.M., Ak (2020) Pengaruh Ukuran Dewan Komisaris, Komite Manajemen Risiko, Ukuran Perusahaan, Dan Kepemilikan Publik Terhadap Pengungkapan Enterprise Risk Management (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI tahun 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of the board of commissioner size, risk management committee, firm size, and public ownership on enterprise risk management disclosure. The population of the research is 159 consumer goods industry companies listed on the Indonesia Stock Exchange between 2016-2018. The sample selection used purposive sampling technique obtained 108 companies. The analytical method used in this study uses multiple linear regression analysis tools preceded by a classic assumption test using the IBM SPSS 21 program. The regression test results show that simultaneously the board of commissioner size, risk management committee, firm size, and public ownership have an effect on enterprise risk management disclosure. Partially, the risk management committee variable and firm size have a significant effect on enterprise risk management disclosure, while the board of commissioner size variable and public ownership have no effect on enterprise risk management disclosure.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Manajemen Risiko, Ukuran Dewan Komisaris, Komite Manajemen Risiko, Ukuran Perusahaan, Kepemilikan Publik.
Subjects:	H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	FILIA INDRA SEPTIAWAN
Date Deposited:	12 Jan 2021 02:38
Last Modified:	12 Jan 2021 02:38
URI:	http://eprints.ums.ac.id/id/eprint/88353

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