Company characteristics and risk management disclosure: empirical study of manufacturing companies listed on the Indonesia stock exchange
| Autor: | Mukhtaruddin, Relasari, Bambang Bemby Soebyakto, Alfianto Sinulingga |
|---|---|
| Rok vydání: | 2018 |
| Předmět: |
Information Systems and Management
Index (economics) Sociology and Political Science Public Administration firm characteristics Strategy and Management Scopus Accounting management ownership and complexity lcsh:Business Empirical research Stock exchange 0502 economics and business management disclosure leverage Business and International Management Publication Risk management 050208 finance business.industry 05 social sciences firm size 050201 accounting General Business Management and Accounting public ownership Business lcsh:HF5001-6182 Law |
| Zdroj: | Problems and Perspectives in Management, Vol 16, Iss 2, Pp 396-411 (2018) |
| ISSN: | 1810-5467 1727-7051 |
| DOI: | 10.21511/ppm.16(2).2018.36 |
| Popis: | This research aims to obtain empirical evidence on the effect of company characteritics on risk management disclosure (RMD) from the annual reports of manufacturing companies. The sample consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2010–2012. The total sample included 72 companies with three years observation and the examined firms reached 216. Results indicate that independent variables (firm size, profitability, leverage, public ownership, management ownership, and business complexity) have a significant effect on RMD. However, the hypotheses test with partial t-test indicate different results. Firm size (FS) and management ownership (MO) have significant effects, whereas leverage (LEV) has a negative and significant effect on RMD. Other variables, namely profitability (PRO), public ownership (PO), and business complexity (BC), have no significant effect on RMD. |
| Databáze: | OpenAIRE |
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