dc.contributor.author | Pristianingrum, Nurfina | |
dc.contributor.author | Sayekti, Yosefa | |
dc.contributor.author | Sulistiyo, Agung Budi | |
dc.date.accessioned | 2018-12-26T07:53:01Z | |
dc.date.available | 2018-12-26T07:53:01Z | |
dc.date.issued | 2018-12-26 | |
dc.identifier.issn | 2454-4116 | |
dc.identifier.uri | http://repository.unej.ac.id/handle/123456789/89210 | |
dc.description | International Journal of New Technology and Research (IJNTR), Volume-4, Issue-8, August 2018 Pages 08-11 | en_US |
dc.description.abstract | This study aims to determine the effect of firm
size, leverage and institutional ownership on ERM disclosure.
This research is a quantitative research using multiple linear
regression analysis method with the help of SPSS version 24
software. The population in this study are mining sector
companies listed on the Indonesia Stock Exchange (IDX ) in
2016-2017. The selection of research samples using purposive
sampling and the number of samples used were 61 companies.
The results showed that: (1) company size had a positive and
significant effect on ERM disclosure; (2) leverage does not affect
ERM disclosure; (3) institutional ownership has a positive and
significant effect on ERM disclosure. | en_US |
dc.language.iso | en | en_US |
dc.subject | firm size | en_US |
dc.subject | leverage | en_US |
dc.subject | institutional ownership | en_US |
dc.subject | ERM | en_US |
dc.title | Effect of Firm Size, Leverage and Institutional Ownership on Disclosure Enterprise Risk Management (ERM) | en_US |
dc.type | Article | en_US |