PENGARUH COMPANY CHARACTERISTICS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP RISK MANAGEMENT DISCLOSURE

Johanes Abraham Natanael, . (2023) PENGARUH COMPANY CHARACTERISTICS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP RISK MANAGEMENT DISCLOSURE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to determine the effect of Geographic Diversification and Competition Level which are Company Characteristics and also Institutional Ownership on Risk Management Disclosure. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sample obtained in the study amounted to 165 with 62 companies selected using purposive sampling method. Geographic Diversification is measured using the number of company factory locations, Competition Level is measured by total fixed assets, Institutional Ownership with the percentage of share ownership by institutions, and Risk Management Disclosure is measured by the ISO 31000: 2018 index. Hypothesis testing and analysis using the Stata version 17 application. The results showed that there was a significant positive influence between Geographic Diversification, Competition Level, and Institutional Ownership on Risk Management Disclosure.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112161] [Pembimbing: Erna Hernawati] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: Risk Management Disclosure, Company Characteristics, Institutional Ownership
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Johanes Abraham Natanael
Date Deposited: 22 Mar 2024 02:27
Last Modified: 22 Mar 2024 02:27
URI: http://repository.upnvj.ac.id/id/eprint/28289

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