Analisis Pengaruh Karakteristik Perusahaan Terhadap Corporate Risk Disclosure (CRD) (Studi Empiris pada Perusahaan-Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia)
| Main Author: | JANUARTI, Indira |
|---|---|
| Format: | Article PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Undip
, 2018
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| Subjects: | |
| Online Access: |
https://eprints2.undip.ac.id/id/eprint/982/1/JAA%20vol%2015.tnt.pdf https://eprints2.undip.ac.id/id/eprint/982/ |
Daftar Isi:
- The purpose of this research. is to provide empirical e1 idence about the factors which are influence corporate risk disclosure (CRD) in annual report of corporates mining. Corporate characteristics used in this research are firm size and leverage companies. Ri k disclosure was measured by content analysis-sentence approach. The research data were collected from 160 ojjinanctal tatements and annual reports of corporates mining that Ii ted in Indonesian Stock Exchanges (!DX)for 2011 until 2015. Theory agency be used in this research to explains the relationship between variables. The analysts method of this research is using multiple regres ion analysis. The result of this research find that corporate characteristics, firm size, have significant positive effect on corporate risk disclosure (CRD) and leverage companies didn't have significant effect on it.