DETERMINAN PENGUNGKAPAN RESIKO PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Abstract

ABSTRACT

The purpose of this study is to examine the effect of ownership structures, independent commissioners, and audit committees on risk disclosure. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The method of sampling in this study used purposive sampling and obtained 32 sample companies that will be used as criteria for manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The data source of this study comes from the Indonesia Stock Exchange, www.idx.co.id. The analytical method used in this study is the classical assumption test, and hypothesis testing and multiple linear regression.

The results of this study indicate that: (1) based on a simultaneous test or F test it is known that ownership structure variables, independent commissioners, and audit committees have a significant positive effect on risk disclosure. (2) Variables of ownership structure, independent commissioners, and committees are 54.3% influenced by the disclosure of manufacturing risk listed on the Indonesia Stock Exchange and 45.7% explained by other variables not found in this study. (3) Partially, ownership structure variables have a significant positive effect on risk disclosure.

Key word: ownership structure, independent commissioners, audit committees, and risk disclosure.