Pengaruh Mekanisme Corporate Governance, Kompleksitas, dan Kompetisi (Barriers To Entry) Terhadap Pengungkapan Manajemen Risiko (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)

Wati, Riyana and , Dr. Fatchan Achyani, SE., M.Si (2021) Pengaruh Mekanisme Corporate Governance, Kompleksitas, dan Kompetisi (Barriers To Entry) Terhadap Pengungkapan Manajemen Risiko (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Risk management disclosure shows the ability of a company to manage the risk management and as a form of reporting and corporate accountability which is important to satisfy the needs of the information needed by stakeholders. So that it can reduce the existence of information asymmetry between the principal and agent. The aims of this study is to analyze and obtain empirical evidence about the effect of mechanisms corporate governance, complexity, and competition on risk management disclosure. The indicators corporate governance is consist of institutional ownership, size of the board of commissioners, composition in the board of commissioners, size of the audit committee and auditor reputation. The sample of this research is manufacturing companies in Indonesia during the period 2017 to 2019 which are listed on the Indonesia Stock Exchange (BEI). Results of this study indicate corporate governance, complexity, and competition has a direct effect to risk management disclosure.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	risk management disclosure, corporate governance, complexity, competition
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	RIYANA WATI
Date Deposited:	02 Feb 2021 02:07
Last Modified:	02 Feb 2021 02:07
URI:	http://eprints.ums.ac.id/id/eprint/88756

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