DOI: https://doi.org/10.14710/jaa.15.2.138-149

ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE RISK DISCLOSURE (CRD) (Studi Empiris pada Perusahaan-Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia)

*Ellensia Pramardhikasari  -  Universitas Diponegoro, Indonesia
Indira Januarti  -  Universitas Diponegoro, Indonesia

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Abstract

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.

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Keywords: corporate risk disclosure (CRD), risk management, firm characteristics, agency theory

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