Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan,Dan Ukuran Dewan Komisaris Terhadap Risk Management Disclosure Pada Sektor Industri Barang Konsumsi Periode 2013-2017
Daftar Isi:
- The purpose of this study was to investigate the influence of profitability, leverage, firm size, and board size to risk management disclosure on consumer goods industry sector in 2013-2017. The data used in this study was obtained from annual report. The population in this study was consumer goods industry sector listed in BEI. Sampel selection in this study is purposive sampling and acquired 145 sampels with the 2013-2017 research period. The anaysis method in this study is regresion. The result showed in this research that profitability, leverage, and firm size have a effect to risk management disclosure, but board size haven’t a effect to risk management disclosure. Keyword : profitability, leverage, firm size, board size, risk management disclosure