PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE DAN PROFILE PERUSAHAAN TERHADAP PENGUNGKAPAN RISIKO (Studi Pada Perusahaan BUMN Yang Terdaftar Pada BEI Pada 2014-2018)

ELISABETH, ANITA (2020) PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE DAN PROFILE PERUSAHAAN TERHADAP PENGUNGKAPAN RISIKO (Studi Pada Perusahaan BUMN Yang Terdaftar Pada BEI Pada 2014-2018). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to examine the effect of Good Corporate Governance, leverage, and company profile on risk disclosure. Risk disclosure is the disclosure of information relating to risks presented in a company's financial statements in accordance with the type of risk studied. Good Corporate Governance in this research consist of commissioners and directors 'meetings, attendance of commissioners and directors' meetings and company size. This research is quantitative research on state-owned companies listed on the Indonesia Stock Exchange in 2014-2018 using the entire population in the study consisting of 20 populations and 100 observations. Multiple regression analysis is performed to analyze the data. The results showed the presence of board of commissioners and directors meetings, company size and company profile influence on risk disclosure. While meeting frequency of board commissioners and directors, leverage have no effect on risk disclosure. Key words : Good Corporate Governance, Leverage, Company Profile, Risk Disclosures Riset ini bertujuan untuk menguji pengaruh Good Corporate Governance, leverage, serta profil perusahaan terhadap pengungkapan risiko. Pengungkapan risiko merupakan pengungkapan informasi yang berkaitan dengan risiko yang disajikan dalam sebuah laporan keuangan perusahaan sesuai dengan jenis risiko yang diteliti. Good Corporate Governance dalam riset ini meliputi rapat komisaris dan direksi, kehadiran rapat dewan komisaris dan direksi dan ukuran perusahaan. Riset ini adalah riset kuantitatif pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Metode pengambilan sampel adalah purposive sampling terdiri dari 100 observasi. Analisis regresi berganda dilakukan untuk menganalisa data. Hasil riset menunjukkan kehadiran rapat dewan komisaris dan direksi, ukuran perusahaan dan profil perusahaan berpengaruh terhadap pengungkapan risiko. Sedangkan rapat dewan komisaris dan direksi serta leverage tidak berpengaruh terhadap pengungkapan risiko. Kata Kunci : Good Corporate Governance, Leverage, Company Profile, Risk Disclosures

Item Type: Thesis (S2)
Call Number CD: CD/555. 20 015
Call Number: TA/55/21/013
NIM/NIDN Creators: 55517110022
Uncontrolled Keywords: Good Corporate Governance, Leverage, Company Profile, Risk Disclosures
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.3 Bibliographic Analysis and Control/Bibliografi Analisis dan Kontrol Perpustakaan > 025.34 Cataloging, Classification, Indexing of Special Materials/Pengatalogan, Klasifikasi, Pengindeksan Bahan Tertentu > 025.343 Serial, Government Publications, Report Literature/Serial, Publikasi Pemerintah, Laporan Sastra
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.044 Unincorporated Business Enterprises/Badan Usaha Bukan Usaha
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Rifky
Date Deposited: 24 Dec 2021 07:55
Last Modified: 11 Apr 2022 03:13
URI: http://repository.mercubuana.ac.id/id/eprint/50401

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