PENGARUH KARAKTERISTIK DEWAN KOMISARIS,RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO PERUSAHAAN CONSUMER GOODS DI BEI PERIODE 2010-2015

SETIAWAN, DEDI (2016) PENGARUH KARAKTERISTIK DEWAN KOMISARIS,RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO PERUSAHAAN CONSUMER GOODS DI BEI PERIODE 2010-2015. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The purpose of this study was to determine the effect of the characteristics of the commissioners, financial ratios and the size of the company on the disclosure of enterprise risk management (ERM) on consumer goods companies listed in Indonesia Stock Exchange 2010-2015. This study using purposive sampling method with a population of 222 companies and a sample of 37 companies. The implementation of ERM ERM is measured by an index taking into account the eight dimensions of COSO ERM framework. Technical analysis used in this study is the normality test, the hypothesis F-statistic to test the effect together with a confidence level of 5% and using t-statistic to test the partial regression coefficient. The results showed that the risk management committee, leverage, a significant effect on the disclosure of ERM, while the board size, the proportion of independent board, education background commissioners, profitability, company size does not significantly influence the disclosure of ERM. Keywords:risk management committee, board size, the proportion of independent board, education background commissioners, leverage, profitability, company size and disclosure of enterprise risk management (ERM)

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 04 Jul 2017 04:10
Last Modified: 04 Jul 2017 04:10
URI: http://eprints.perbanas.ac.id/id/eprint/1824

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