文章基本信息

标题：ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE RISK DISCLOSURE (CRD) (Studi Empiris pada Perusahaan-Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia)
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作者：Ellensia Pramardhikasari ; Indira Januarti
期刊名称：JURNAL AKUNTANSI DAN AUDITING
印刷版ISSN：1412-6699
出版年度：2019
卷号：15
期号：2
页码：138-149
DOI：10.14710/jaa.15.2.138-149
出版社：JURNAL AKUNTANSI DAN AUDITING
摘要：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.
关键词：corporate risk disclosure (CRD); risk management; firm characteristics; agency theory