Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Vol 2 No 3 (2016): Jurnal Akuntansi, Manajemen dan Bisnis

STUDI EMPIRIS RISK MANAGEMENT, SUSTAINABILITY REPORT DISCLOSURE, DAN DISCLOSURE ON THE WEBSITE TERHADAP NILAI PERUSAHAAN

Kesia Amelia (Fakultas Ekonomi dan Bisnis Universitas Ma Chung)



Article Info

Publish Date
01 Jan 2016

Abstract

This study aims to identify the positive influence of risk management disclosures, sustainability report, and disclosure through the website of the company's value. The samples are manufacturing companies listed in Indonesia Stock Exchange 2010--2014. From the results of purposive sampling, acquired 118 companies that required in the criteria of 142 manufacturing companies exist. This study includes the design of quantitative research with non-experimental correlational approach, and using multiple linear regression analysis. This study has found that the risk management disclosures have a negative effect or no effect on firm value. This is due to the competitive cost disadvantage of the disclosure by the company. Another result of this study found that the disclosure of sustainability report and disclosure through the website have a positive effect on firm value. Both disclosures are proven to increase the credibility and success which characterized by a high value of the company, allowing the company to grow continuously (sustainable).

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Journal Info

Abbrev

parsimonia

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Parsimonia adalah jurnal ilmiah dalam bidang akuntansi, manajemen dan bisnis yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Ma Chung Malang. Jurnal ini diterbitkan dengan tujuan menjadi media publikasi artikel berbasis riset bagi para mahasiswa, akademisi dan praktisi di bidang ...