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      • 03. DISSERTATIONS AND THESIS
      • Students
      • Undergraduate Thesis
      • Faculty of Economics
      • Department of Accounting
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      •   UMY Repository
      • 03. DISSERTATIONS AND THESIS
      • Students
      • Undergraduate Thesis
      • Faculty of Economics
      • Department of Accounting
      • View Item
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      FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM) (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013-2015)

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      HALAMAN JUDUL (407.1Kb)
      HALAMAN PENGESAHAN (213.5Kb)
      ABSTRACT (86.02Kb)
      BAB I (333.0Kb)
      BAB II (160.6Kb)
      BAB III (427.2Kb)
      BAB IV (316.7Kb)
      BAB V (92.20Kb)
      DAFTAR PUSTAKA (212.5Kb)
      LAMPIRAN (440.6Kb)
      NASKAH PUBLIKASI (443.0Kb)
      Date
      2016-12-19
      Author
      ASRIANI, NUR
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      Abstract
      This study aims to analyze the influence of the independent commissioners, auditor reputation, existence of risk management committee, concentrated ownership, firm size and leverage toward enterprise risk management (ERM) disclosure. The populations of this research are all banking companies listed in the Indonesia Stock Exchange as long as 2013-2015. The sampling selection technique used method was purposive sampling. During observation of years there are 33 companies qualified as samples. Multiple regression analysis was employed to analyses data. The results showed that independent commissioner, concentrated ownership and leverage has negative effects on ERM disclosure. Auditor reputation, existence of risk management committee and firm size does not effects on ERM disclosure.
      URI
      http://repository.umy.ac.id/handle/123456789/7982
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      • Department of Accounting

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