SKRIPSI AKS
FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN MANAJEMEN RISIKO
ABSTRACT
This study aims to provide empirical evidence of the effect of managerial
ownership, risk management committee and audit committee size on risk
management disclosure in banking in Indonesia. The sample used in this study is
conventional banking listed on the Indonesia Stock Exchange for the period 2017-
2020. The sample selection used purposive sampling method, namely the sample
was selected based on the availability of information and conformity with the
criteria determined in this study, in order to obtain a sample of 17 companies with
68 observational data. The test in this study uses multiple linear regression of panel
data with Eviews 12 software. The results show that managerial ownership has no
effect on risk management disclosure, the risk management committee has possitive
effect on risk management disclosure and the size of the audit committee has no
effect on risk management disclosure.
Keywords: Disclosure of risk management, managerial ownership, risk
management committee, audit committee size.
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