PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN FIRM SIZE TERHADAP PENGUNGKAPAN RISIKO

ALRYAN ISRA KUSNANTO, . (2023) PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN FIRM SIZE TERHADAP PENGUNGKAPAN RISIKO. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance, leverage, dan firm size terhadap pengungkapan risiko pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling dan diperolah 33 perusahaan dengan periode penelitian selama 3 tahun. Metode analisis yang digunakan pada penelitian ini adalah analisis linier berganda dengan menggunakan software SPSS versi 25.0. Berdasarkan hasil penelitian yang dilakukan didapat bahwa, (1) Dewan Komisaris Independen tidak berpengaruh terhadap pengungkapan risiko, (2) Komite Audit, berpengaruh positif terhadap pengungkapan risiko, (3) Leverage berpengaruh positif terhadap pengungkapan risiko, (4) Firm Size berpengaruh positif terhadap pengungkapan risiko. Kata kunci: Dewan Komisaris Independen, Komite Audit, Leverage, Firm Size *** This research aims to determine the effect of good corporate governance, leverage, and firm size on risk disclosure in banking companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling technique and obtained 33 companies with a research period of 3 years. The analytical method used in this study is multiple linear analysis using SPSS software version 25.0. Based on the results of the research conducted, it was found that, (1) the Independent Board of Commissioners has no effect on risk disclosure, (2) the Audit Committee has a positive effect on risk disclosure, (3) Leverage has a positive effect on risk disclosure, (4) Firm Size has a positive effect on risk disclosure.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Prof. Dr. I Gusti Ketut Agung Ulupui, S.E, M.Si., Ak., CA ; 2). Dr. Etty Gurendrawati, M.Si., Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 21670 not found.
Date Deposited:	31 Jan 2024 05:18
Last Modified:	31 Jan 2024 05:18
URI:	http://repository.unj.ac.id/id/eprint/43940

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