THE INFLUENCE OF FINANCIAL PERFORMANCE AND CORPORATE GOVERNANCE ON CORPORATE RISK DISCLOSURE PRACTICE
Abstract
This study aims to analyze the influence of financial performance on proxies of profitability and leverage and corporate governance on proxies of auditor reputation, managerial ownership and risk management committee toward corporate risk disclosure. The populations in this study are the mining companies listed on the Indonesia Stock Exchange (IDX) from the period of 2015 – 2017. The type of data collected was secondary data from corporate annual report. This research used purposive sampling method and 40 companies were selected. The multiple regression analysis with SPSS 23.0 software was used to test the research hypothesis. The result of this study indicated that the variables of auditor reputation and risk management committee have a positive and significant effect on corporate risk disclosure. Also, managerial ownership has a negative effect on corporate risk disclosure and leverage. While, profitability and leverage have no effects on corporate risk disclosure.
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