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All Journal BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Ellen Ellen
Atma Jaya Catholic University of Indonesia
Economics, Econometrics & Finance Education Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN RISIKO Ellen Ellen; Anitaria Siregar
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 1 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i1.4094

Abstract

The purpose of this research is to analyze the factors that influence risk disclosure. The population used is the primary consumer industrial sector companies listed on the IDX in 2018-2020. The sample used is as many as 195 companies selected with predetermined criteria. The data was processed using SPSS 25. The data processing method was descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that profitability has a significant effect on risks disclosure. Meanwhile, the independent board of commissioners, the quality of external auditors, and competition do not have significant effect on the risks disclosure.
Co-Authors Anitaria Siregar