Katalog Online Perpustakaan

Detail Katalog

Pengarang

NISA NAILUR RAHMAH

Subject

MANAGEMENT ACCOUNTING

[Abstrak]

Every company is definitely at risk financial risk or operational risk. In the uncertaineconimic situation, risk management is one of the ways to reduce and deal with the possible risk faced by the company. This research aims to analyze the effect of public ownership, risk management committee, bank size, leverage and the board of commissioners on the disclosure of risk management. The population used here is secondary data from Indonesia Stock Exchange (IDX), namely the annual report of the company‚ÄĚs conventional banks registered in the period 2011-2015. Examples of studies using a purposive sample and final data consist of 35 companies. The statistical method used is regression analysis, test the hypothesis by t test and F. Results of a study suggest that (1) public ownership has no effect on risk management disclosure (2) risk management committe affecting risk management discolsure (3) bank size has no effect against the risk management disclosure (4) leverage affects the disclosure risk management (5) the board of commissioners to affect disclosure of risk management.

Keyword: Risk Management Disclosure, Public Ownership, Risk Management Committee, Bank Size, Leverage, Board of Commissioners

Pembimbing

LUCIANA SPICA ALMILIA

Penguji

  1. ERIDA HERLINA
  2. DIAN OKTARINA
  3. DIYAH PUJIATI

    Bahasa

    Nomor Klas

    SKR.RAH.252.17

    [Berkas]

    1. 14603_COVER.pdf
    2. 14603_ARTIKEL ILMIAH.pdf