PENGARUH UKURAN PERUSAHAAN DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT

Tirza Andriansyah, . (2017) PENGARUH UKURAN PERUSAHAAN DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study was conducted to examine the effect of firm size and board commissioner size toward. This study uses bank companies listed in Indonesia Stock Exchange as a sample. Sampling technique using purposive sampling method. Selection of sample 44 banking companies listed in Indonesia Stock Exchange in 2013-2015 resulted in 35 companies that are acceptable. Testing the hypothesis in this study using Multiple Linear Regression Analysis with SPSS 21 and a significance level of 5 %. The results of the testing showed that: (1) firm size has a non-significant influence on the enterprise risk management dicloure with a significance level of 0.323 is greater than the specified level α = 0.05. (2) Board commissioner size has non-significant influence on the enterprise risk management disclosure because it has a significance level of 0.078 is greater than the specified level α = 0.05.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1310112162] [Penguji II (Pembimbing) : Praptiningsih] [Penguji I : Ermawati] [Ketua Penguji : Ni Putu Eka Widiastuti]
Uncontrolled Keywords: Firm Size, Board Commissioner Size, and Enterprise Risk Management Disclosure.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muamar Khadafi
Date Deposited: 12 Jul 2022 08:22
Last Modified: 12 Jul 2022 08:22
URI: http://repository.upnvj.ac.id/id/eprint/18294

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