Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Vol. 14 No. 1 (2019): Januari

MEKANISME TATA KELOLA PERUSAHAAN DAN PENGUNGKAPAN RISIKO

Deivy Ridha Rifani (Fakultas Ekonomi dan Bisnis, Universitas Trisakti)
Christina Dwi Astuti (Fakultas Ekonomi dan Bisnis, Universitas Trisakti)



Article Info

Publish Date
14 Aug 2019

Abstract

The aim of this study is to get empirical evidence of the effect of good corporate governance mechanism on risk disclosure. Independent variable in this study are proportion of board independent, size of audit committee, institutional ownership, frequency of board meeting, and quality of external auditor. Dependent variable are risk disclosure. The research data obtained from the annual report of company on the Indonesian Stock Exchange website. The sample in this study used 96 companies listed at Indonesia Stock Exchange (BEI) for 2013-2015, with 265 item. The sampling technique using purposive sampling method. The result of this study are size of audit committee, institutional ownership, and quality of external auditor have a positive significant effect on risk disclosure. Unfortunetly, proportion of board independent and frequency of board meeting has no effect on risk disclosure.

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Journal Info

Abbrev

jipak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, ...