PENGARUH COMPANY’S PROFITABILITY, OWNERSHIP STRUCTURE, DAN GENDER DIVERSITY TERHADAP EXTENT OF RISK DISCLOSURE COMPLIANCE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2018

BELLA, NATA (2020) PENGARUH COMPANY’S PROFITABILITY, OWNERSHIP STRUCTURE, DAN GENDER DIVERSITY TERHADAP EXTENT OF RISK DISCLOSURE COMPLIANCE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2018. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Abstrak: Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh company’s profitability, ownership structure, dan gender diversity terhadap extent of risk disclosure compliance pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018, dengan total 30 sampel perusahaan yang sebelumnya telah dipilih menggunakan metode purposive sampling. Penelitian ini menggunakan data sekunder yang diambil dari website www.idx.co.id yang diolah dengan analisis regresi data panel menggunakan aplikasi EViews versi 10.0. Hasil penelitian ini menunjukkan bahwa company’s profitability dan ownership structure berpengaruh positif terhadap extent of risk disclosure compliance, sedangkan gender diversity tidak berpengaruh terhadap extent of risk disclosure compliance. Kata kunci: Company’s Profitability, Ownership Structure, Gender Diversity, Extent of Risk Disclosure Compliance Abstract: The purpose of this study is to obtain empirical evidence on the effect of company’s profitability, ownership structure, and gender diversity on extent of risk disclosure compliance in banking companies published on Indonesian Stock Exchange for the period of 2016-2018, with a total of 30 sample companies that have been previously selected using purposive sampling method. This research uses secondary data taken from the website www.idx.co.id which is processed by panel data regression analysis using EViews 10.0 application. The results of this study indicate that company’s profitability and ownership structure have positive and significant influence on the extent of risk disclosure compliance, meanwhile gender diversity insignificantly affect extent of risk disclosure. Key words: Company’s Profitability, Ownership Structure, Gender Diversity, Extent of Risk Disclosure Compliance

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 15 Nov 2021 04:02
Last Modified: 15 Nov 2021 04:02
URI: http://repository.untar.ac.id/id/eprint/33024

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