PENGARUH BOARD INDEPENDENCE, FIRM SIZE, PROFITABILITY, DAN LEVERAGE TERHADAP RISK DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013 – 2018

SUGANDHA, THEODORA VANIA (2019) PENGARUH BOARD INDEPENDENCE, FIRM SIZE, PROFITABILITY, DAN LEVERAGE TERHADAP RISK DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013 – 2018. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh board independence, firm size, profitability, dan leverage terhadap risk disclosure. Penelitian ini menggunakan 316 data dari 52 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan program komputer Eviews version 9.0. Hasil penelitian ini menunjukkan board independence tidak memiliki pengaruh signifikan terhadap risk disclosure, firm size memiliki pengaruh signifikan positif terhadap risk disclosure, profitability tidak memiliki pengaruh positif terhadap risk disclosure, dan leverage tidak memiliki pengaruh signifikan terhadap risk disclosure. Kata Kunci: Board independence, Firm Size, Profitability, Leverage, Risk disclosure. The purpose of this research is to determine the effect of board independence, firm size, profitability, and leverage of risk disclosure. This research uses 316 data from 52 manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research uses computer program Eviews version 9.0. The results of this research indicate that board independence has no significant effect on risk disclosure, firm size has a significant positive effect on risk disclosure, profitability has no positive effect on risk disclosure, and leverage has no significant effect on risk disclosure. Key Word: Board independence, Profitability, Firm Size, Leverage, Risk disclosure.

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 26 Jan 2022 07:34
Last Modified: 26 Jan 2022 07:34
URI: http://repository.untar.ac.id/id/eprint/33771

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