Pengaruh Karakteristik Perusahaan Dan Mekanisme Corporate Governance Terhadap Risk Management Disclosure Pada Perusahan Perbankan Yang Terdaftar Di BEI Tahun 2009 - 2012
Total View This Week0

Institusion

STIE Indonesia Banking School

Author

Carlina, Monica Novyanti

Subject

HF5601 Accounting 

Datestamp

2024-06-14 06:00:41 

Abstract :
The purpose of this research is to provide empirical evidence about company characeristics such a firm size, liquidity and profitability and then corporate governance mechanism such as institutional ownership, board size, and audit committe size that affect corporate risk management disclosure. The statistic method that used to test the hypotheses is panel multiple regression analysis. The population of this research is banking companies listed on IDX in 2009- 2012. Twenty nine companies which privide the complete annual report each year were chosen as sample. To explain the affects between the variables, agency theory and signalling theory were used. Based on the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, there were no deviations from classical assumptions. This indicates that the available data has been qualified to use the model of panel multiple regression equation. The results of this research show that only firm size has significant positive effect on risk management disclosure. In addition, the results do not support that liquidit,profitability, institutional ownership, board size and audit committe size have significant effect on risk management disclosure in banking companies Key words : Risk Management Disclosure (RMD), Firm Characteristics, Corporate Governance Mechanism 

File :
Monica N.C - 201012003.pdf