Pengaruh Proporsi Dewan Komisaris Independen, Komite Manajemen Risiko, Profitabilitas dan Leverage terhadap Pengungkapan Manajemen Risiko
| Main Author: | Silvia, Silvia |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2021
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| Subjects: | |
| Online Access: |
http://eprints.perbanas.ac.id/8462/1/ARTIKEL%20ILMIAH.pdf http://eprints.perbanas.ac.id/8462/2/COVER.pdf http://eprints.perbanas.ac.id/8462/3/BAB%20I.pdf http://eprints.perbanas.ac.id/8462/4/BAB%20II.pdf http://eprints.perbanas.ac.id/8462/5/BAB%20III.pdf http://eprints.perbanas.ac.id/8462/6/BAB%20IV.pdf http://eprints.perbanas.ac.id/8462/7/BAB%20V.pdf http://eprints.perbanas.ac.id/8462/8/LAMPIRAN.pdf http://eprints.perbanas.ac.id/8462/ |
Daftar Isi:
- This study aims to obtain empirical evidence regarding the effect of the proportion of independent commissioners, risk management committees, profitability and leverage on risk management disclosures.The data collection method in this research is using purposive sampling. The number of samples used is 130 annual reports of food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The technique for analyzing the data uses multiple regression analysis using the SPSS version 23 application to see the effect of the independent variable on the dependent.The results of this study explain The proportion of independent commissioners, profitability and leverage do not have a positive effect on risk management disclosure while the risk management committee has a positive effect on risk management disclosure. Keywords: Risk Management Disclosure, Proportion of Independent Commissioners, Risk Management Committee, Profitability, Leverage