Jurnal ASET (Akuntansi Riset)
Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019 [DOAJ & SINTA INDEXED]

Pengaruh Corporate Governance, Kompetisi dan Karakteristik Perusahaan Terhadap Pengungkapan Risiko Perusahaan

Muslih, Muhamad (Unknown)
Mulyaningtyas, Cahya Tri (Unknown)



Article Info

Publish Date
28 Jun 2019

Abstract

Abstract. The study aims to determine the impact of corporate governance, competition and corporate characteristics on corporate risk disclosure in consumer goods sector manufacturing industry listed on the Indonesia Stock Exchange period 2013-2017. The population in this study is consumer good sector manufacturing industry listed on the Indonesia Stock Exchange period 2013-2017. The sampling technique used was purposive sampling and obtained 21 companies with a research period of 5 years. The analytical method used in this study is panel data regression analysis using E-views 10 Student Version software. The results showed that simultaneously corporate governance, competition and corporate characteristics had a significant effect on corporate risk disclosure. Partially, Independent board of commisioners, quality of external auditors, firm size, profitability had no significant effect on corporate risk disclosure. Meanwhile, competition has a positive significant effect on corporate risk disclosure.Keywords: Corporate Governance; Competition; Corporate Characteristics; Corporate Risk DisclosureAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance, kompetisi dan karakteristik perusahaan terhadap pengungkapan risiko perusahaan pada industri manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Populasi dalam penelitian ini adalah industri manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Teknik pengambilan sampel yaitu purposive sampling  dan diperoleh 21 perusahaan dengan periode penelitian selama 5 tahun. Metode analisis data dalam yang digunakan adalah analisis regresi data panel dengan menggunakan software E-views 10 Student Version. Hasil penelitian menunjukkan bahwa secara simultan corporate governance, kompetisi dan karakteristik perusahaan berpengaruh signifikan terhadap pengungkapan risiko perusahaan. Secara parsial, dewan komisaris independen, kualitas auditor eksternal, ukuran perusahaan dan profitabilitas berpengaruh tidak signifikan terhadap pengungkapan risiko perusahaan. Sedangkan, kompetisi berpengaruh signifikan dengan arah positif terhadap pengungkapan risiko perusahaan.Kata Kunci: Corporate Governance; Kompetisi; Karateristik Perusahaan; Pengungkapan Risiko Perusahaan

Copyrights © 2019






Journal Info

Abbrev

aset

Publisher

Subject

Economics, Econometrics & Finance

Description

The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for ...