Effect of Firm Size, Leverage and Institutional Ownership on Disclosure Enterprise Risk Management (ERM)

Please use this identifier to cite or link to this item: https://repository.unej.ac.id/xmlui/handle/123456789/89210

Title:	Effect of Firm Size, Leverage and Institutional Ownership on Disclosure Enterprise Risk Management (ERM)
Authors:	Pristianingrum, Nurfina Sayekti, Yosefa Sulistiyo, Agung Budi
Keywords:	firm size leverage institutional ownership ERM
Issue Date:	26-Dec-2018
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.
Description:	International Journal of New Technology and Research (IJNTR), Volume-4, Issue-8, August 2018 Pages 08-11
URI:	http://repository.unej.ac.id/handle/123456789/89210
ISSN:	2454-4116
Appears in Collections:	LSP-Jurnal Ilmiah Dosen

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