ANALISIS PENGARUH STRUKTUR KEPEMILIKAN, KOMISARIS INDEPENDEN, DAN UKURAN PERUSAHAAN TERHADAP RISK DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013)

INDRIYANI, Fauziah Lina and MEIRANTO, Wahyu (2014) ANALISIS PENGARUH STRUKTUR KEPEMILIKAN, KOMISARIS INDEPENDEN, DAN UKURAN PERUSAHAAN TERHADAP RISK DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The purpose of this study was to examine the effect of ownership structure, independent board, and firm size on risk disclosure. While risk disclosure as the dependent variable was measured using RDI (Risk Disclosure Index). There are 34 items on RDI. The disclosure index includes the relevant components, such as from The Turnbull Report; The Global Report Initiative (GRI); Sarbanes-Oxley Act of 2001 (SEC 40); voluntary disclosure instrument (VDIS); and the voluntary disclosure Checklist (Gray et al., 1995). The key elements from these above authors are utilized in this study to derive the benchmark disclosure checklist This study uses secondary data with entire population manufacture companies listed in the Indonesia Stock Exchange (BEI) in 2013. Sample contains from 104 companies. The method used to determine the sample using purposive sampling. The analytical method used is multiple regression as the analysis technique using by SPSS. The results of hypothesis testing showed that the proportion of independent board and firm size positively affects risk disclosure. While ownership structure, which is managerial ownership, domestic institutional ownership, foreign institutional ownership, and public ownership did not significantly affect risk disclosure.

Item Type:Thesis (Undergraduate)
Additional Information:ownership structure, independence board, firm size, risk disclosure, RDI
Uncontrolled Keywords:ownership structure, independence board, firm size, risk disclosure, RDI
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:45216
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:04 Mar 2015 09:30
Last Modified:04 Mar 2015 09:30

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