Record Details

PENGARUH STRUKTUR KEPEMILIKAN TERHADAP RISK MANAGEMENT DISCLOSURE (Studi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia 2013- 2015)

Jurnal Ilmiah Riset Akuntansi

View Archive Info
 
 
Field Value
 
Title PENGARUH STRUKTUR KEPEMILIKAN TERHADAP RISK MANAGEMENT DISCLOSURE (Studi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia 2013- 2015)
 
Creator Taufani, Mochammad Taufik
Askandar, Noor Shodiq
Mahsuni, Abdul Wahid
 
Description Abstraksi The purpose of this research is 1) to know the influence of manajerial ownership toward risk management disclosure, 2) to know the effect of institutional ownership to risk management disclosure, 3) to know the influence of foreign ownership to risk management disclosure, 4) to know the effect of public ownership to risk management disclosure. The population used in this study are all banking companies listed on the Indonesia Stock Exchange (BEI) in 2013-2015. Sample selection using purposive sampling. Based on the criteria, obtained 43 companies that became the sample in this study. The method used in this study using multiple linear regression method. Based on the results of the analysis can be put forward several conclusions as follows: 1) T test results show that for manajerial ownership variable has significant effect on risk management disclosure, but institutional domestic ownership, foreign ownership, and public ownership has no significant effect on risk management disclosure. 2) The result of f test shows that manajerial ownership, institutional domestic ownership, foreign ownership, public ownership simultaneously have significant influence to risk management disclosure. Keywords: Ownership Structure, Risk Management Disclosure.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2017-07-05
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/364
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/364/969
 
Rights Copyright (c) 2017 Jurnal Riset Akuntansi