PENGARUH UKURAN PERUSAHAAN, JENIS INDUSTRI, TINGKAT LEVERAGE, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN RISIKO (STUDI EMPIRIS PADA LAPORAN TAHUNAN PERUSAHAAN-PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2007-2011)

Judul : PENGARUH UKURAN PERUSAHAAN, JENIS INDUSTRI, TINGKAT LEVERAGE, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN RISIKO (STUDI EMPIRIS PADA LAPORAN TAHUNAN PERUSAHAAN-PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2007-2011)

Penulis : Rafiudin Hanafiah, SE., MAk.

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Penerbit : Fakultas Ekonomi UNTAG Cirebon

Edisi : JURNAL EKONOMI ISSN: 2302-7169 Vol. 2 • No.2 • Januari-April 2014

ABSTRAK

The aim of this research is to prove and test empirically the influence of firm size, type of industry, the level of leverage, and profitability to risk disclosure. The data used are the financial statements and annual report non-financial companies listed on the Indonesia Stock Exchange, in the period of 2007-2011. The sample in this study consisted of 84 non-financial companies listed on the Indonesia Stock Exchange from the year 2007 to 2011. The sample selection used is purposive sampling. The statistical method used to test the hypothesis was logistic regression. The test results are statistically acquired that company size, type of industry, the level of leverage, and profitability influence significantly simultaneous on risk disclosure. Separately test result showed that only the type of industry and profitability significantly influence risk disclosure.

Kata kunci : firm size, type of industry, the level of leverage, profitability, risk disclosure.

File : 2. Rafiudin H., SE. , M Ak..pdf

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