| dc.contributor.advisor | GUNAWAN, BARBARA | |
| dc.contributor.author | WULANDARI, RETNO FITRIA | |
| dc.date.accessioned | 2018-10-06T03:21:06Z | |
| dc.date.available | 2018-10-06T03:21:06Z | |
| dc.date.issued | 2018-04-19 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/21796 | |
| dc.description | Penelitian ini bertujuan untuk menguji pengaruh corporate governance
dan struktur kepemilikan publik terhadap luas pengungkapan enterprise risk
management pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia
periode 2015-2016. Variabel yang diuji dalam penelitian ini terdiri dari komisaris
independen, jumlah anggota dewan komisaris, reputasi auditor, ukuran perusahaan
dan struktur kepemilikan publik. Menggunakan metode purposive sampling,
diperoleh 162 perusahaan manufaktur sebagai sampel, yang diuji menggunakan
analisis regresi berganda.
Hasil penelitian menunjukkan: 1) komisaris independen tidak berpengaruh
terhadap luas pengungkapan enterprise risk management di Indonesia, 2) jumlah
anggota dewan komisaris berpengaruh terhadap luas pengungkapan enterprise
risk management, 3) reputasi auditor berpengaruh terhadap luas pengungkapan
enterprise risk management, 4) ukuran perusahaan berpengaruh terhadap luas
pengungkapan enterprise risk management, dan 5) struktur kepemilikan publik
berpengaruh terhadap luas pengungkapan enterprise risk management | en_US |
| dc.description.abstract | This research is aimed to test the impact of corporate governance and
public ownership structure on the extent of enterprise risk management disclosure
toward manufacturing companies listed in Bursa Efek Indonesia period 2015-
2016. The tested variables are independent commissionary, the number of board
of commissionary member, auditor’s reputation, the size of the company, and the
public ownership structure. Using purposive sampling method, there are 162
manufacturing companies as samples, tested using multiple regression analysis.
The research result shows that: 1) independent commissioner does not
impact the extent of enterprise risk management disclosure in Indonesia, 2) the
number of board of commissionary member does impact the extent of enterprise
risk management disclosure, 3) auditor’s reputation does impact the extent of
enterprise risk management disclosure, 4) the size of the company does impact the
extent of enterprise risk management disclosure, and 5) public ownership
structure does impact the extent of enterprise risk management disclosure. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | Enterprise Risk Management, Corporate Governance, Public Ownership Structure | en_US |
| dc.title | PENGARUH MEKANISME CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN PUBLIK TERHADAP LUAS PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT | en_US |
| dc.title.alternative | Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2015-2016 | en_US |
| dc.type | Thesis
SKR
FEB
386 | en_US |
