Pengaruh Karakteristik Perusahaan, Karakteristik Dewan Komisaris, Dan Reputasi Auditor Terhadap Pengungkapan Manajemen

Rita Yuniarti, Oktora Yogi Sari

Abstract


Penelitian ini bertujuan untuk menguji pengaruh karakteristik perusahaan, karakteristik dewan komisaris dan reputasi auditor terhadap pengungkapan manajemen. Objek dalam penelitian ini adalah laporan tahunan dari perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022 dengan jumlah 32 perusahaan. Analisa data yang digunakan adalah regresi data panel dengan bantuan software eviews. Hasil penelitian menunjukan karakteristik perusahaan dan reputasi auditor berpengaruh signifikan terhadap pengungkapan manajemen risiko sedangkan karakteristik dewan komisaris tidak signifikan berpengaruh terhadap pengungkapan manajemen risiko.


Keywords


Karakteristik Perusahaan, Karakteristik Dewan Komisaris, Reputasi Auditor, Pengungkapan Manajemen

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References


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DOI: https://doi.org/10.15408/akt.v17i2.44614 Abstract - 0 PDF - 0

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