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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana
I Wayan Aris Saputra
Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
Economics, Econometrics & Finance Education

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DETERMINAN FAKTOR INTERNAL PERUSAHAAN DALAM PENGUNGKAPAN RISIKO BISNIS DI BURSA EFEK INDONESIA I Wayan Aris Saputra; IB Anom Purbawangsa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.09.TAHUN.2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.325 KB) | DOI: 10.24843/EEB.2021.v10.i09.p01

Abstract

This research want to confirm and explore the impact of corporate internal factor that agency theory explained related to their influence on business risk disclosure in Indonesia. Factor that explained by agency theory that determine business risk disclosure is company size, leverage, diversification, profitability, and industry type. Population on this research is all the company that listed on Indonesia Stock Exchange in 2018 that consist of 525 companies. Sample determined using purposive sampling method with 55 company as final sample. Indicator that proxy the factor will be tested first using Confirmatory Factor Analysis. This research using Multiple Linier Regression to test the hypothesis. The result of this research show that company size, leverage, and industry type have positif impact to business risk disclosure. Diversification and profitability don’t have significan impact to business risk disclosure. Researcher expect the result of this research contributing as a newer literature as an empirical study related to business risk disclosure and can be reference for companies for make a proper business risk disclosure.
Co-Authors Ida Bagus Anom Purbawangsa