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Gorontalo Accounting Journal
Published by Universitas Gorontalo
ISSN : 26142074     EISSN : 26142066     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Ruang lingkup jurnal ini meliputi (1) Akuntansi Manajemen, (2) Akuntansi Sektor Public, (3) Akuntansi Keuangan, (4) Auditing, (5) Perpajakan, (6) Akuntansi Syariah. serta Bidang Akuntansi lainnya.
Arjuna Subject : -
Articles 21 Documents
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Search results for , issue "Volume 7 Nomor 2 October 2024" : 21 Documents clear
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Profitabilitas dan Laverage Terhadap Enterprise Risk Management Purwandani, Eranikan Rahma; Wafiroh, Novi Lailliyul
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3539

Abstract

This study aims to examine the influence of Company Size, Institutional Ownership, Profitability, and Leverage on the disclosure of COSO ERM among companies listed in JII 70 for the period 2020-2022. The method used in this research is quantitative, with Eviews 12 as the analytical tool. The results of this study indicate that Company Size and Leverage do not have a significant impact on ERM Disclosure, while Institutional Ownership has a negative impact on ERM Disclosure, and Profitability has a positive impact on COSO ERM Disclosure.

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