Anda belum Log-in!
Silahkan Log in
Selamat Datang di Portal Digital Content Publisher
Rabu , 04 June 2025
Perpustakaan sebagai jantung pendidikan tinggi di Indonesia, harus mampu memberi kontribusi yang berarti bagi pelaksanaan proses belajar mengajar di perguruan tinggi.
di-posting oleh 160221100024 pada 2021-02-02 16:41:01 • 203 klik
PENGARUH UKURAN PERUSAHAAN, KOMISARIS INDEPENDEN , REPUTASI AUDITOR, CHIEF RISK OFFICER DAN LEVERAGE TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2010-2019
EFFECT OF COMPANY SIZE, INDEPENDENT COMMISSIONERS, REPUTATIONS AUDITOR, CHIEF RISK OFFICER AND LEVERAGE TO DISCLOSURE OF ENTERPRISE RISK MANAGEMENT IN BANKING COMPANIES REGISTERED ON IDX 2010-2019
disusun oleh HILMI HASANAH SETIAWATI
Subyek: | Ukuran perusahaan komisaris independen reputasi auditor chief risk officer leverage pengungkapan enterprise risk management. |
Kata Kunci: | Ukuran perusahaan komisaris independen reputasi auditor chief risk officer leverage pengungkapan enterprise risk management. |
[ Anotasi Abstrak ]
ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh Ukuran Perusahaan, Komisaris Independen, Reputasi Auditor, Chief Risk Officer dan Leverage terhadap Pengungkapan Enterprise Risk Management. Penelitian ini menggunakan analisis regresi berganda sebagai alat ukur pengujian. Sampel yang digunakan dalam penelitian ini adalah 10 perusahaan perbankan yang terdaftar di BEI. Adapun tahun yang digunakan sebagai pengambilan sampel adalah 2010-2019. Hasil penelitian menunjukkan temuan bahwa ukuran perusahaan berpengaruh terhadap pengungkapan enterprise risk management, komisaris independen berpengaruh terhadap pengungkapan enterprise risk management, reputasi auditor berpengaruh terhadap pengungkapan enterprise risk management, chief risk officer berpengaruh terhadap pengungkapan enterprise risk management, dan leverage tidak berpengaruh terhadap pengungkapan enterprise risk management. Kata Kunci: Ukuran perusahaan, komisaris independen, reputasi auditor, chief risk officer, leverage, pengungkapan enterprise risk management.
Deskripsi Lain
ABSTRACT The purpose of this research was to determinan the effect of Company Size, Independent Commissioner, Auditor Reputation, Chief Risk Officer and Leverage on Enterprise Risk Management Disclosures in Banking Companies listed on the IDX in 2010-2019. This study used multiple regression analysis as a measuring tool for testing. The sample which is used in this study were 10 banking companies listed on the IDX in 2010-2019. The results show the findings that company size has an effect on enterprise risk management disclosure, independent commissioner has an effect on enterprise risk management disclosure, auditor reputation affects enterprise risk management disclosure, chief risk officer has an effect on enterprise risk management disclosure, and leverage has no effect on enterprise risk management disclosure. Keywords: company size, independent commissioner, auditor reputation, chief risk officer, leverage, enterprise risk management disclosure.
Kontributor | : Dr. Tarjo, SE.M.SI.,CFE |
Tanggal tercipta | : 2021-01-14 |
Jenis(Tipe) | : Text |
Bentuk(Format) | |
Bahasa | : Indonesia |
Pengenal(Identifier) | : TRUNOJOYO-Tugas Akhir-20306 |
No Koleksi | : 160221100024 |











Tidak ada !

