PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT PADA PERUSAHAAN ASURANSI PERIODE 2012-2016

DEFITA, NURAINI and Dewi, Kencana and Hakiki, Arista (2018) PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT PADA PERUSAHAAN ASURANSI PERIODE 2012-2016. Undergraduate thesis, Sriwijaya University.

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Abstract

This research was aimed to examine empirically the influence of corporategovernance and company characteristics toward Enterprise Risk Management (ERM) disclosure at insurance companies. Variables used in this research are Ownership Concentration, Independent Commissioner, Firm Size, leverage and Liquidity as independent variables. While Enterprise Risk Management Disclosure as dependent variable. Population on this research were public insurance companies that listed in OJK website during 2012-2016. Data were collected hy using purposive judgement sampling method. Total data analyzed were 125. The statistical method was multiple regression analysis. The result of this research showed that Ownership Concentration and Independent Commissioner have no significant effect on Enterprise Risk Management Disclosure. Whereas Firm Size, Leverage and Liquidity signficant influenced Enterprise Risk Management Disclosure. Simultaneous test result alsa showed that independent variables simultaneously influence Enterprise Risk Management Disclosure.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	company characteristic, corporate governance, Enterprise Risk Management.
Subjects:	H Social Sciences > HB Economic Theory > HB3711-3840 Business cycles. Economic fluctuations
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 13 not found.
Date Deposited:	30 Jul 2019 03:28
Last Modified:	30 Jul 2019 03:28
URI:	http://repository.unsri.ac.id/id/eprint/1170

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