PENGARUH KOMPETISI, CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN RISIKO
Abstract: The purpose of this
research is to provide empirical evidence of barriers to entry, ownership
concentration, board size, board compotition, firm size, liquidity, industrial
sector and auditor type. Barriers to entry was measured by total fixed assets,
ownership concentration was measured by percentage of shares held by
substantial shareholders >5%, board size was measured by number of board
member, board compotition was measured by idependent board/total board, firm
size was measured by log natural of net sales, liquidity was measured by the
acid test rate, industrial sector and auditor type was measured by variabel
dummy. Risk disclosure was measured by content analysis-sentence approach. The population
of this research is 428 companies in the non-financial companies which were
listed in Indonesian Stock Exchange (IDX). The research data were collected
from annual report and financial statement for 2012. Based on stratified random
sampling method, there are 102 samples. The reseacrh hypotesis were tested
using multiple regression analysis. The results of this research show that
barriers to entry and auditor type have significant relationships with risk
disclosure. Next, variable ownership concentration, board size, board
compotition, firm size, liquidity, industrial sector have no significant
relationship with risk disclosure.
Penulis: Cintia Heko Agustina,
Dwi Ratmono
Kode Jurnal: jpakuntansidd140939
