Media Riset Akuntansi Auditing & Informasi
Vol. 23 No. 1 (2023): April

THE STAKEHOLDERS INFLUENCE ON RISK DISCLOSURE OF STATE-OWNED ENTERPRISES

Yeni Priatna Sari (Polytechnic Harapan Bersama)
Djoko Suhardjanto (Sebelas Maret University)
Agung Nur Probohudono (Sebelas Maret University)
Setyaningtyas Honggowati (Sebelas Maret University)



Article Info

Publish Date
17 Jul 2023

Abstract

Abstract The objective of this paper is to examine the influence of the stakeholders on the risk disclosure of the state owned enterprises. Secondary data were sourced from the annual report of 14 sample state owned enterprises taken from the Indonesia Stock Market over 2010-2019 and the Indonesian Ministry of State Enterprises. Regression analysis was applied to test the stakeholders' influence on the state owned enterprises' disclosure. This research uses quantitative method and regression analysis to find that geographic diversification, leverage, and rating announcements issued by the rating agency significantly affect the risk disclosure of state-owned enterprises. This research contributes to the policy.

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Journal Info

Abbrev

mraai

Publisher

Subject

Economics, Econometrics & Finance

Description

Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication ...