Text
PENGARUH STRUKTUR KEPEMILIKAN, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG GO PUBLIC)
ABSTRACT
This research is conducted to find out the influence of ownership structures, leverage,
and company size to the risk management disclosure.The samples are manufacturing
companies which are listed in the Indonesia Stock Exchange in the years of 2010 – 2012. The
research samples are 9 manufacturing companies which are the rating winners of The
Indonesia Most Trusted Company – Corporate Governance Perception Index (IMTC – CGPI). The
data analysis is carried out by using SPSS version 20.0 which is preceded by classic
assumption tests which consist of normality test, multicolinearity test, heteroscedasticity test
and autocorrelation test. The hypothesis test is performed by using F test and t test.The result
of this analysis states that simultaneously the ownership structures, leverage, and company
size have no influence to the risk management disclosure. Partially, variables of ownership
structures, leverage, and company size also state that these variables have no influence to the
risk management disclosure.
Keywords: Risk Management Disclosure, Ownership Structures, Leverage, and Company Size.
Tidak ada salinan data
Tidak tersedia versi lain