Nur Yuliana, Sita and , Dr. Fatchan Achyani, S.E, M.Si (2021) Pengaruh Mekanisme Good Corporate Governance Dan Karakteristik Perusahaan Terhadap Pengungkapan Risiko Likuiditas (Studi Empiris pada Perusahaan Nonkeuangan yang Terindeks KOMPAS100 tahun 2017-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to determine how good corporate governance affects the risk management committee, board size, and independent audit committee as well as company characteristics such as profitability, liquidity, type of sector, and type of auditor on the disclosure of corporate liquidity risk. This research is a quantitative research. The population in this study were non-financial companies indexed by KOMPAS100 on the Indonesian Stock Exchange 2017-2019. The sample used was 109 with the sampling technique using purposive sampling method. The analysis technique used in this research is multiple linear regression. The results showed that the risk management committee, board size, profitability, sector type and auditor type had an influence on the liquidity risk disclosure. Furthermore, the independent and liquidity audit committee has no influence on the disclosure of liquidity risk.
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | liquidity risk disclosure, good corporate governance, company characteristics |
Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | SITA NUR YULIANA |
Date Deposited: | 03 May 2021 05:51 |
Last Modified: | 03 May 2021 05:51 |
URI: | http://eprints.ums.ac.id/id/eprint/90922 |
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