文章基本信息

标题：The Roles of The Board of Commissioner in Moderating Factors Affeting The Disclosure Of Enterprise Risk Management
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作者：Nur Annisa Khumairoh ; Nur Annisa Khumairoh ; Linda Agustina 等
期刊名称：Accounting Analysis Journal
印刷版ISSN：2252-6765
出版年度：2017
卷号：6
期号：3
页码：445-457
语种：English
出版社：Universitas Negeri Semarang
摘要：The aims of this research to analyze the effect of institutional ownership, management ownership, public ownership, company size, and leverage on enterprise risk management disclosures with board of commissioner size as moderating variable. The population of research are 434 non-financial companies listed in Indonesia Stock Exchange (BEI) year 2013-2015. Data were selected by using purposive sampling technique obtained by 174 unit of analysis. Moderated regression analysis by difference absolute value test was used to analyze. Result of this research indicated that institutional ownership, management ownership, public ownership, company size, and leverage do not have significant impact on enterprise risk management disclosure. Board of commissioner size able to moderate significantly the effect of institutional ownership and company size on enterprise risk management disclosure, but unable to moderate significantly the effect of management ownership, public ownership, and leverage on enterprise risk management disclosure. The research result, it can be concluded that board of commisioner size able to moderate the effect of institutional ownership and company size on enterprise risk management disclosure.
其他摘要：Tujuan penelitian ini adalah untuk menganalisis pengaruh kepemilikan institusional, kepemilikan manajemen, kepemilikan publik, ukuran perusahaan, dan leverage terhadap pengungkapan enterprise risk management dengan ukuran dewan komisaris sebagai variabel
关键词：Board of Director Size; Company Size; Enterprise Risk Management; Institutional Ownership; Leverage; Management Ownership