Analisis Faktor - Faktor yang Mempengaruhi Pengungkapan Enterprise Risk Managemetn pada Perusahaan - Perusahaan Non-Financial yang Terdaftar di BEI Tahun 2010 - 2013 : A Revisit

Natalia, Desy (2015) Analisis Faktor - Faktor yang Mempengaruhi Pengungkapan Enterprise Risk Managemetn pada Perusahaan - Perusahaan Non-Financial yang Terdaftar di BEI Tahun 2010 - 2013 : A Revisit. Jurnal thesis, STIE YKPN.

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Abstract

The purpose of this research is to determine the influences of chief risk officer, opportunities growth, asset opacity, financial slack, earnings volatility and leverage toward the disclosure of enterprise risk management (ERM) that is still contradictory of nine previous research in non-financial companies listed in Indonesia Stock Exchange from 2010 to 2013. The sampling method in this research is purposive sampling with 192 as samples. The disclosure of ERM is measured based on ERM index, which considers the eight dimension of ERM by COSO framework. This research uses multiple regression linear analysis method. The analysis technique used in this research is assumption classic test is normality test, heterokedastisitas test, multicolinearity test and autocorrelation test, the hypothesis Fstatistic to test the effect together with the 5% confidence level and using the tstatistics for testing the partial regression coefficient. The result of this research that simultaneously of chief risk officer, opportunities growth, asset opacity, financial slack, earnings volatility and leverage (P = 0.001 < α = 0.05) had significant influence toward the disclosure of enterprise risk management by COSO ERM framework. While partially chief risk officer (P = - 0.855 > α = 0.05), asset opacity (P = 0.456 > α = 0.05), financial slack (P = 0.593 > α = 0.05), earnings volatility (P = -0.860 > α = 0.05) and leverage (P = - 0.189 > α = 0.05) did not have significant influence toward the disclosure of enterprise risk management and opportunities growth (P = 0.000 < α = 0.05), had significant influence toward the disclosure of enterprise risk management.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number Nat a 300/2015
Uncontrolled Keywords: chief risk officer, opportunities growth, asset opacity, financial slack, earnings volatility, leverage, and the disclosure of enterprise risk management (ERM)
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 09 Jul 2019 02:32
Last Modified: 09 Jul 2019 02:32
URI: http://repository.stieykpn.ac.id/id/eprint/266

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