PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO
Daftar Isi:
- The business progress very rapidly in Indonesia expected the companies to be more transparent in the disclosure og the information. In an uncertain economic situation, risk management is one way to reduce and deal with any risk that the company may face. The purpose of this study was determine the effect of ownership structure , profitability , and company 's size the disclosure of risk management. The population used property and real estate company listed on the Indonesia Stock Exchange in 2012 - 2015 . The sampling tecnique used purposive sampling, so that the appropriate criteria for the sudy sample was 72 companies. Analysis of data using multiple regression.The results showed management ownership, institutional ownership , public ownership , and profitability does not affect the disclosure of risk management . While the company size affect the disclosure of risk management . Keywords : risk management disclosure , ownership structure , profitability and company size.