DETERMINAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT
Bestari Dwi Handayani
Jurusan akuntansi Universitas Negeri Semarang
Gedung C6 Lt 3 Kampus Sekaran, Gunungpati, Semarang, 50229.
Korespondensi dengan Penulis:
Bestari Dwi Handayani: Telp.+62 24 850 8015
The objective of this study was to identify the effect of firm size, RMC, auditor reputation and ownership concentration on ERM disclosure.The population of this research was all manufacturing companies listed in the Indonesia Stock Exchange 2011-2012. The sampling technique used in this research was puposive sampling. There were 90 companies qualified as samples. This study used multiple regression analysis to determine the influence of firm size, RMC, auditor reputation and ownership concentration on ERM disclosure. The results of regression analysis showed that the variables of firm size, RMC, auditor reputation and ownership concentration had positive effects on the ERM disclosure.
Keywords: auditor reputation, Enterprise Risk Management disclosure, firm size, ownership concentration, Risk Management Committee