Pengaruh Proporsi Dewan Komisaris Independen, Kepemilikan Manajerial, Leverage Terhadap Pengungkapan Risiko

Pratama, Ferdiansa (2022) Pengaruh Proporsi Dewan Komisaris Independen, Kepemilikan Manajerial, Leverage Terhadap Pengungkapan Risiko. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to analyze the influence of proportion of independent commissioners, managerial ownership, leverage of risk disclosure by focusing on the property and real estate companies listed in Indonesia Stock Exchange with research period in 2018-2020. The data used in this research are secondary data. The population in this study are property and real estate companies listed in Indonesia Stock Exchange. The sampling selection method used was purposive sampling and obtained 44 companies with total of 132 samples. Hypothesis testing is done by multiple linear regression analysis. The result of this research showed that proportion of independent commissioners has no effect on risk disclosure, while managerial ownership and leverage has a positive effect and significant on risk disclosure. Keywords: Leverage, Managerial Ownership, Proportion of Independent Commissioners, Risk Disclosure

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Leverage, Managerial Ownership, Proportion of Independent Commissioners, Risk Disclosure
Subjects: L Education > L Education (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Ferdiansa Pratama
Date Deposited: 05 Mar 2022 02:54
Last Modified: 05 Mar 2022 04:28
URI: http://eprints.ukmc.ac.id/id/eprint/7291

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