DETERMINAN PENGUNGKAPAN RISIKO PADA PERUSAHAAN NONKEUANGAN DI INDONESIA
Abstract: The aim of this
study is to examine the determinants of risk disclosure on non-financial
companies in Indonesia. The population of this study is non-financial companies
listed on the Indonesia Stock Exchange in 2012. Sampling is done by using
purposive sampling method. Sample of this study is consisted of 335
non-financial companies in Indonesia. Hypothesis are tested by multiple
regression analysis. The results showed that the ownership structure,
independent directors and audit committees did not significantly affect the
risk disclosures, while leverage, type of industry, and frequency of board
meetings have positive significant effect in risk disclosures. The higher the
leverage, the more complex type of industry, and the higher frequency of board
meetings may enhance the risk disclosures on the companies.
Penulis: Yogi Utomo, Anis Chariri
Kode Jurnal: jpakuntansidd140964
