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All Journal Diponegoro Journal of Accounting Jurnal Ilmiah Maternal Journal of Scientific Research, Education, and Technology
Yogi Utomo
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Immunology & microbiology Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : Diponegoro Journal of Accounting

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DETERMINAN PENGUNGKAPAN RISIKO PADA PERUSAHAAN NONKEUANGAN DI INDONESIA Yogi Utomo; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the determinants of risk disclosure on non-financial companies in Indonesia. The population of this study is non-financial companies listed on the Indonesia Stock Exchange in 2012. Sampling is done by using purposive sampling method. Sample of this study is consisted of 335 non-financial companies in Indonesia. Hypothesis are tested by multiple regression analysis. The results showed that the ownership structure, independent directors and audit committees did not significantly affect the risk disclosures, while leverage, type of industry, and frequency of board meetings have positive significant effect in risk disclosures. The higher the leverage, the more complex type of industry, and the higher frequency of board meetings may enhance the risk disclosures on the companies.
Co-Authors Anis Chariri Galih Setia Adi Niken Titi Pratitis Suroso Tresia Umarianti