Pengaruh Karakteristik Perusahaan dan Corporate Governance Terhadap Pengungkapan Risiko Keuangan Pada Laporan Keuangan Interim (Studi Pada Industri Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2012-2016)

Yulia, Efrina (2018) Pengaruh Karakteristik Perusahaan dan Corporate Governance Terhadap Pengungkapan Risiko Keuangan Pada Laporan Keuangan Interim (Studi Pada Industri Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2012-2016). Diploma thesis, Universitas Andalas.

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Abstract

This study aimed to examine the effect of firm characteristics and on risk financial disclosure in interim financial statements. This study used a sample of 95 interim financial statements of on the Industry Sectors listed mining Indonesia Stock Exchange (IDX) of the period of 2012-2016. Risk financial disclosure is measured using content analysis. Statistical test equipment that used to test the hypothesis is multiple regression. The results of this study indicate the size of the companies and liquidity significantly affect the risk financial disclosures in the interim financial statements. While profitability, leverage, and all variables of corporate governance (effectiveness of boards of commissioners, concentrated ownership structure, and effectiveness of audit committee) had no significant effect. Keywords : risk financial disclosure, interim financial statement, firm characteristics, corporate governance.

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