ANALISIS PENGUNGKAPAN RISIKO DALAM LAPORAN TAHUNAN PERUSAHAAN PUBLIK DI INDONESIA

Abstract

The purpose of this research is to analyze factors that affect the risk disclosure of the Indonesian public company's annual report. The examined factors of this research are product diversification, geographic diversification, company size, group of industry, and leverage as independent variables, while risk disclosure as dependent variable. The samples consist of 100 firms listed on Indonesian Stock Exchange (IDA9 in 2007. This research is carried out by doing content analysis on corporation annual report and is tested by regression. Risk disclosure in this research is identified based on six types ofrisk model. They include financial risk operation risk empowerment risk information processing and technology risk integrity risk and strategic risk . The result of this research provides evidence that product diversification and group of industry consist ofAnimalfeed and husbandry, Mining and mining service; Telecommunication, and Real estate have influence on risk disclosure . However, there is no evidence that geographic diversification, company size, and leverage have influence on risk disclosure. Keywords : Annual Report, Risk Risk Disclosure