PENGARUH FIRM SIZE, PROFITABILITY, GEARING RATIO DAN PUBLIC OWNERSHIP TERHADAP RISK DISCLOSURE (STUDI EMPIRIS PADA PERUSAHAAN NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020)

SUDHARTO, SACHITA VAMIA (2021) PENGARUH FIRM SIZE, PROFITABILITY, GEARING RATIO DAN PUBLIC OWNERSHIP TERHADAP RISK DISCLOSURE (STUDI EMPIRIS PADA PERUSAHAAN NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020). Skripsi thesis, Universitas Tarumanagara.

[img] Text
Sachita Vamia Sudharto 125180110 JA.pdf
Download (587kB)

Abstract

Studi ini dilakukan dengan tujuan untuk menganalisis pengaruh yang diberikan oleh firm size, profitability, gearing ratio dan public ownership terhadap risk disclosure. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dan data diolah menggunakan software SPSS 25. Data yang digunakan dalam penelitian sebanyak 117 data dari 39 sampel perusahaan non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2018-2020. Hasil penelitian menunjukkan firm size berpengaruh positif tidak signifikan terhadap risk disclosure, profitability berpengaruh positif dan signifikan terhadap risk disclosure, gearing ratio berpengaruh positif dan tidak signifikan terhadap risk disclosure dan public ownership berpengaruh positif dan signifikan terhadap risk disclosure. Kata Kunci: Ukuran Perusahaan, Profitabilitas, Gearing Ratio, Kepemilikan Saham Publik The purpose of this research is to analyzing the effect of firm size, profitability, gearing ratio and public ownership on risk disclosure. The sampling technique used in this study was purposive sampling and the data was processed using SPSS 25. There are 117 data from 39 samples of non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020 data used in the study. The results show that firm size has a positive and insignificant effect on risk disclosure, profitability has a positive and significant effect on risk disclosure, gearing ratio has a positive and insignificant effect on risk disclosure and public ownership has a positive and significant effect on risk disclosure. Key words: firm size, profitability, gearing ratio, public ownership, 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: 02 Jun 2022 02:00
Last Modified: 07 Aug 2023 02:23
URI: http://repository.untar.ac.id/id/eprint/35751

Actions (login required)

View Item View Item
Repository UNTAR is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.