DETERMINAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT
The objective of this study was to identify the effect of firm size, RMC, auditor reputation and ownershipconcentration on ERM disclosure.The population of this research was all manufacturing companies listed inthe Indonesia Stock Exchange 2011-2012. The sampling technique used in this research was...
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| Format: | Article |
| Language: | English |
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Universitas Merdeka Malang
2017-03-01
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| Series: | Jurnal Keuangan dan Perbankan |
| Subjects: | |
| Online Access: | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/752 |
| _version_ | 1818304406829924352 |
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| author | Bestari Dwi Handayani Heri Yanto |
| author_facet | Bestari Dwi Handayani Heri Yanto |
| author_sort | Bestari Dwi Handayani |
| collection | DOAJ |
| description | The objective of this study was to identify the effect of firm size, RMC, auditor reputation and ownershipconcentration on ERM disclosure.The population of this research was all manufacturing companies listed inthe Indonesia Stock Exchange 2011-2012. The sampling technique used in this research was puposive sampling.There were 90 companies qualified as samples. This study used multiple regression analysis to determinethe influence of firm size, RMC, auditor reputation and ownership concentration on ERM disclosure. Theresults of regression analysis showed that the variables of firm size, RMC, auditor reputation and ownershipconcentration had positive effects on the ERM disclosure. |
| first_indexed | 2024-12-13T06:10:12Z |
| format | Article |
| id | doaj.art-e45f500af6304c01b0442c1cccbe56f8 |
| institution | Directory Open Access Journal |
| issn | 1410-8089 2443-2687 |
| language | English |
| last_indexed | 2024-12-13T06:10:12Z |
| publishDate | 2017-03-01 |
| publisher | Universitas Merdeka Malang |
| record_format | Article |
| series | Jurnal Keuangan dan Perbankan |
| spelling | doaj.art-e45f500af6304c01b0442c1cccbe56f82022-12-21T23:57:06ZengUniversitas Merdeka MalangJurnal Keuangan dan Perbankan1410-80892443-26872017-03-01173485DETERMINAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENTBestari Dwi Handayani0Heri Yanto1Jurusan akuntansi Universitas Negeri Semarang Gedung C6 Lt 3 Kampus Sekaran, Gunungpati, Semarang, 50229.Jurusan akuntansi Universitas Negeri Semarang Gedung C6 Lt 3 Kampus Sekaran, Gunungpati, Semarang, 50229.The objective of this study was to identify the effect of firm size, RMC, auditor reputation and ownershipconcentration on ERM disclosure.The population of this research was all manufacturing companies listed inthe Indonesia Stock Exchange 2011-2012. The sampling technique used in this research was puposive sampling.There were 90 companies qualified as samples. This study used multiple regression analysis to determinethe influence of firm size, RMC, auditor reputation and ownership concentration on ERM disclosure. Theresults of regression analysis showed that the variables of firm size, RMC, auditor reputation and ownershipconcentration had positive effects on the ERM disclosure.http://jurnal.unmer.ac.id/index.php/jkdp/article/view/752auditor reputation, Enterprise Risk Management disclosure, firm size, ownership concentration, Risk Management Committee |
| spellingShingle | Bestari Dwi Handayani Heri Yanto DETERMINAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT Jurnal Keuangan dan Perbankan auditor reputation, Enterprise Risk Management disclosure, firm size, ownership concentration, Risk Management Committee |
| title | DETERMINAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT |
| title_full | DETERMINAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT |
| title_fullStr | DETERMINAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT |
| title_full_unstemmed | DETERMINAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT |
| title_short | DETERMINAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT |
| title_sort | determinan pengungkapan enterprise risk management |
| topic | auditor reputation, Enterprise Risk Management disclosure, firm size, ownership concentration, Risk Management Committee |
| url | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/752 |
| work_keys_str_mv | AT bestaridwihandayani determinanpengungkapanenterpriseriskmanagement AT heriyanto determinanpengungkapanenterpriseriskmanagement |