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All Journal Monex: Journal of Accounting Research Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) OWNER: RISET DAN JURNAL AKUNTANSI Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Indonesian Accounting Research Journal Journal of Public and Business Accounting
Andri Widianto
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Journal : Journal of Public and Business Accounting

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Pengungkapan Risiko Pada Perusahaan Milik Negara (State Owned Enterprise) Yeni Priatnasari; Hetika Hetika; Andri Widianto
Journal of Public and Business Accounting (JoPBA) Vol. 1 No. 2 (2020): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.949 KB) | DOI: 10.31328/jopba.v1i2.108

Abstract

ABSTRACT This study examines risk disclosure which is currently a fairly hot discussion among researchers. There are few studies have examined the relationship between mandatory disclosure and corporate voluntary disclosure. In this study, researchers will conduct a descriptive study of mandatory and voluntary disclosure conducted by BUMN in Indonesia. The result of the research shows that the level of mandatory disclosure that should be carried out by SOEs and the level of risk disclosure that is voluntary by BUMN It is hoped that from this research there will be a follow-up in the form of government policies to improve the level of disclosure of BUMN in Indonesia. Kata kunci : State owned enterprises disclosure ; teori institusional; Risk management disclosure; manual content analysis
Co-Authors Aryanto Aryanto Ayuni Saputri Dewi Kartika Elang Bimantoro Elisa Purwitasari Erni Unggul Sedya Utami Erni Unggul Sedyautami Fera Tri Wulandari Hermanto Hetika Hetika Hikmatul Maulida Mohammad Alfian Muhammad Khafid Noerman syah, Asrofi Langgeng Ririh Sri Harjanti Yeni Priatna Sari Yeni Priatnasari