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

Citation Format:
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.

Fulltext View|Download
Keywords: corporate risk disclosure (CRD), risk management, firm characteristics, agency theory

Article Metrics:

Article Info
Section: Research Articles
Recent articles
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE RISK DISCLOSURE (CRD) (Studi Empiris pada Perusahaan-Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia) PENGARUH KONSERVATISME AKUNTANSI DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017) ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEMUNGKINAN TERJADINYA SALAH KELOLA ASET TETAP DITINJAU DARI PERSPEKTIF FRAUD DIAMOND THEORY (STUDI EMPIRIS PADA PERANGKAT DAERAH KABUPATEN SEMARANG) More recent articles
Most cited articles
ANALISIS PENGUNGKAPAN EMISI GAS RUMAH KACA HUBUNGAN ANTARA BIAYA MODAL EKUITAS DENGAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN MODAL INTELEKTUAL PADA SEKTOR PERBANKAN DI INDONESIA PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, TERHADAP CORPORATE SOCIAL RESPONSIBILITY Model Deteksi Kecurangan Berbasis Fraud Triangle PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA More cited articles

Last update:

  1. The Effects of Good Corporate Governance for Corporate Value in Plantation Companies at Indonesian Stock Exchange (IDX)

    Yefni Yefni, Atika Zarefar, Arumega Zarefar. GATR Global Journal of Business Social Sciences Review, 5 (2), 2017. doi: 10.35609/gjbssr.2017.5.2(11)

Last update: 2024-11-14 05:50:11

No citation recorded.