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Pengaruh corporate governance terhadap risk disclosure yang dimoderasi tingkat sensitivitas lingkungan (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2017)


Oleh : Dyah Eka Pratiwi Lestari

Info Katalog

File Jurnal : 00000000000000096912.pdf

Nomor Panggil : 2019_TA_AK_023151223

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Vinola

Subyek : Corporate governanace;Risk disclosure

Kata Kunci : corporate governance, risk disclosure,level of sensitivity environment, manufactur industry


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023151223_Halaman-Judul.pdf 811.23
2. 2019_TA_AK_023151223_Bab-1.pdf 1007.79
3. 2019_TA_AK_023151223_Bab-2.pdf 1485.82
4. 2019_TA_AK_023151223_Bab-3.pdf 1134.91
5. 2019_TA_AK_023151223_Bab-4.pdf 1426.56
6. 2019_TA_AK_023151223_Bab-5.pdf 680.88
7. 2019_TA_AK_023151223_Daftar-Pustaka.pdf 736.48
8. 2019_TA_AK_023151223_Lampiran.pdf 794.1

P Penelitian ini bertujuan untuk menguji pengaruh corporate governance terhadap risk disclosure yang dimoderasi oleh tingkat sensitivitas lingkungan.Jumlah sampel dalam penelitian ini yaitu 213 perusahaan manufaktur yang terdaftardi Bursa Efek Indoensia selama tahun 2015-2017. Data dianalisis denganmenggunakan analisis regresi linear berganda. Hasil penelitian menunjukan bahwavariabel komisaris independen dan vaiabel board activitiy berpengaruh positifterhadap risk disclosure. Sedangkan variabel gender diversity,ownershipconcentration berdasarkan kepemilikan terbesar,ownership concentration dengankepemilikan terbesar yaitu institusi,non-institusi,pemerintah dan kepemilikan asingtidak berpengaruh terhadap risk disclosure. Variabel tingkat sensitivitas lingkungandapat memperkuat hubungan positif komisaris independen dan board activityterhadap risk disclosure. Sedangkan variabel tingkat sensitivitas lingkungan tidakdapat memperkuat hubungan gender diversity,ownership concentration berdasarkankepemilikan terbesar,ownership concentration dengan kepemilikan terbesar yaituinstitusi,non-institusi,pemerintah dan kepemilikan asing terhadap risk disclosure

T The purpose of this research is to examine the effect of corporate governance onrisk disclosure with level of the sensitivity environment as a moderated variable. Totalof samples in this study is 213 manufacturing companies listed on the Indonesia stockexchange during the years 2015-2017. The data were analyzed by using multiple linearregression analysis. The research results showed that the variables are independentcommissioner and vaiabel board activitiy has positive effect on risk disclosure. Whilethe variable gender diversity, ownership concentration based on the largest ownership,ownership concentration by largest ownership,institutions ownership, non-institutionownership,government ownership, foreign ownership has no effect against the riskdisclosure. Type of Industry variables can strengthen the relationship of the independentcommissioners and board activity against the risk disclosure. While type of industryvariables can not strengthen the relationship of gender diversity, ownershipconcentration based on the largest ownership, ownership concentration with the largestinstitutions, namely ownership of non-institutional, government and foreign ownershiptoward risk disclosure.

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