Does Credit Rating Matter on Risk Disclosure?

Autor:	Dwi Nita Aryani, Suko Raharjo, Imama Zuchroh, Bunyamin Bunyamin
Rok vydání:	2021
Předmět:	Economics and Econometrics Credit rating Stock exchange Ordinary least squares Linear regression Econometrics Leverage (statistics) Profitability index Business Annual report Panel data
Zdroj:	Studies of Applied Economics. 39
ISSN:	1697-5731 1133-3197
Popis:	This research investigates the partial and simultaneous the influence of leverage, profitability, credit rating on risk disclosure. This research involved thirteen public banks on the Indonesia Stock Exchange in 2014-2019. Risk disclosure is measured by counting risk keywords in each annual report. The panel data analysis was employed to test the effect of Leverage (X1), Profitability (X2), and Credit Rating (X3) on Risk Disclosure (Y). Hypotheses testing used multiple linear regression or OLS (Ordinary Least Square). The finding indicates that Leverage and Credit Rating do not influence Risk Disclosure. Leverage, Profitability, and Credit Rating simultaneously influence Risk Disclosure.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::c74c490a1e510e1e86b04c99c2da704c https://doi.org/10.25115/eea.v39i12.6000 Zobrazit plný text záznamu