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Jurnal

Jurnal Keuangan dan Perbankan

Keyword

KEYWORD : auditor reputation, enterprise risk management disclosure, firm size, ownership concentration, risk management committe.

Pengarang

  1. Bestari Dwi Handayani
  2. Heri Yanto

    Subject

    1. FINANCE
    2. BANKING

      [Abstrak]



      ABSTRACT :



      The objective of
      this study was to identify the effect of firm size, RMC, auditor reputation and
      ownership concentration on ERM disclosure. The population of this research was
      all manufacturing companies listed in the indonesia stock exchange 2011-2012. The
      sampling technique used in this research was puposive sampling. There were 90
      companies qualified as samples. This study used multiple regression analysis to
      determine the influence of firm size, RMC, auditor reputation and ownership
      concentration on ERM disclosure. The results of regression analysis showed that
      the variables of firm size, RMC, auditor reputation and ownership concentration
      had positive effects on the ERM disclosure.



      Periode

      Vol 17, Nomor 03, Tahun 2013

      [Berkas]

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