ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE RISK DISCLOSURE (CRD) (Studi Empiris pada Perusahaan-Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia)
The purpose of this research is to provide empirical evidence about the factors which are
influence corporate risk disclosure (CRD) in annual report of corporates mining. Corporate
characteristics used in this research are firm size and leverage companies. Risk disclosure was
measured by content analysis-sentence approach. The research data were collected from 160
of financial statements and annual reports of corporates mining that listed in Indonesian Stock
Exchanges (IDX) for 2011 until 2015. Theory agency be used in this research to explains the
relationship between variables. The analysis method of this research is using multiple
regression analysis. The result of this research find that corporate characteristics, firm size,
have significant positive effect on corporate risk disclosure (CRD) and leverage companies
didn’t have significant effect on it.
Article Metrics:
Last update: 2021-03-07 08:51:17
Last update: 2021-03-07 08:51:17
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
