BibTex Citation Data :
@article{FORUM11831, author = {Dinalestari Purbawati}, title = {10. PENGARUH KEBERADAAN KOMITE MANAJEMEN RISIKO TERHADAP LUAS PENGUNGKAPAN SUKARELA}, journal = {FORUM}, volume = {41}, number = {1}, year = {2016}, keywords = {Board characteristics; Firm characteristics; Risk management committee; Voluntary disclosure; Corporate governance.}, abstract = { This study consisted of two test models. The first test model investigated the association between board characteristics such as board size, and proportion of non-executive directors, as well as firm characteristics (e.g. organisational complexity, financial reporting risk, and leverage) on the existence of a risk management committee. The second test model investigated the association between the existence of a risk management committee on the extent of voluntary disclosure. This study is explanatory research used secondary data. Data was collected from the annual reports non-financial companies listed on the Indonesian Stock Exchange (BEI) the period 2008, 2009 and 2010. Analysis tools used in the first test model is a logistic regression model and a second test using OLS regression. The results showed that only the variable board size who have a significant positive effect on the existence of the risk management committee and the existence of the risk management committee has a significant positive effect on the extent of voluntary disclosure. }, pages = {66--70} url = {https://ejournal.undip.ac.id/index.php/forum/article/view/11831} }
Refworks Citation Data :
This study consisted of two test models. The first test model investigated the association between board characteristics such as board size, and proportion of non-executive directors, as well as firm characteristics (e.g. organisational complexity, financial reporting risk, and leverage) on the existence of a risk management committee. The second test model investigated the association between the existence of a risk management committee on the extent of voluntary disclosure.
This study is explanatory research used secondary data. Data was collected from the annual reports non-financial companies listed on the Indonesian Stock Exchange (BEI) the period 2008, 2009 and 2010. Analysis tools used in the first test model is a logistic regression model and a second test using OLS regression.
The results showed that only the variable board size who have a significant positive effect on the existence of the risk management committee and the existence of the risk management committee has a significant positive effect on the extent of voluntary disclosure.
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Last update: 2024-11-08 10:21:05
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