| dc.contributor.advisor | NAZARUDDIN,LETJE | |
| dc.contributor.author | ISMAYA, RISNA | |
| dc.date.accessioned | 2017-07-26T06:01:43Z | |
| dc.date.available | 2017-07-26T06:01:43Z | |
| dc.date.issued | 2017-03-24 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/11930 | |
| dc.description | This study is aimed to examine the influence of capital structure, company
size, size of the audit committee and auditor reputation to risk management
disclosure. Population on this study are all of manufacturing companies listed in
Indonesian Stock Exchange for years 2013-2015. Independent variable examined
in this study is consisted of capital structure, company size, size of the audit
committee and audit reputation. The dependent variable examinated in this study
is consisted of risk management disclosure.
The sampling technique used in this study is purposive sampling. During
obsevation of years there are 62 companies qualified as samples, thus the total
number of sample for three years observe periods (2013-2015) is 186 companies.
The method of data analysis is used multiple regression analysis with software
IBM Statistical Package for Social Science (SPSS) Statistic Version 22.0.
The result of this study showed that there are positive and significance
effects between company size and auditor reputation towards risk management
disclosure. Capital structure and size of the audit committee have no significanly
effects towards risk management disclosure. | en_US |
| dc.description.abstract | Penelitian ini bertujuan untuk menguji pengaruh struktur modal, ukuran
perusahaan, ukuran komite audit dan reputasi auditor terhadap risk management
disclosure. Populasi dalam penelitian ini adalah perusahaan manufaktur yang
terdaftar di Bursa Efek Indonesia tahun 2013-2015. Variabel independen yang
diteliti dalam penelitian ini terdiri dari struktur modal, ukuran perusahaan, ukuran
komite audit dan reputasi auditor. Variabel dependen dalam penelitian ini yaitu
risk management disclosure.
Teknik pemilihan sampel menggunakan metode purposive sampling.
Sampel yang masuk kriteria selama tahun pengamatan sebanyak 62 perusahaan,
sehingga jumlah sampel untuk 3 tahun (2013-2015) berjumlah 186 sampel. Data
analisis menggunakan model regresi linier berganda dengan software IBM
Statistical Package for Social Science (SPSS) Statistic Version 22.0.
Hasil penelitian menunjukkan bahwa terdapat pengaruh yang positif
signifikan antara ukuran perusahaan dan reputasi auditor terhadap risk
management disclosure. Tidak terdapat pengaruh signifikan antara struktur modal
dan ukuran komite audit terhadap risk management disclosure. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Risk Management Disclosure, struktur modal, ukuran perusahaan, ukuran komite audit, dan reputasi auditor. : Risk Management Disclosure, capital structure, company size, size of the audit committee, and auditor reputation. | en_US |
| dc.title | PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, UKURAN KOMITE AUDIT, DAN REPUTASI AUDITOR TERHADAP RISK MANAGEMENT DISCLOSURE | en_US |
| dc.title.alternative | (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015) | en_US |
| dc.type | Thesis
314 | en_US |
