Abstract
The purpose of this research is to provide empirical evidence about the factors which areinfluence corporate risk disclosure (CRD) in annual report of corporates mining. Corporatecharacteristics used in this research are firm size and leverage companies. Risk disclosure wasmeasured by content analysis-sentence approach. The research data were collected from 160of financial statements and annual reports of corporates mining that listed in Indonesian StockExchanges (IDX) for 2011 until 2015. Theory agency be used in this research to explains therelationship between variables. The analysis method of this research is using multipleregression analysis. The result of this research find that corporate characteristics, firm size,have significant positive effect on corporate risk disclosure (CRD) and leverage companiesdidn’t have significant effect on it.
Highlights
The purpose of this research is to provide empirical evidence about the factors which are influence corporate risk disclosure (CRD) in annual report of corporates mining
Corporate characteristics used in this research are firm size
Risk disclosure was measured by content analysis-sentence approach
Summary
Teori agensi yaitu teori yang menggambarkan keterkaitan secara kontrak antara agen dengan prinsipal Selain itu pemegang saham (prinsipal) perusahaan besar biasanya berjumlah banyak dan memiliki kepentingan yang cukup tinggi dalam perusahaan. Prinsipal perusahaan besar cenderung menginginkan pengungkapan informasi yang luas untuk. Perusaahaan besar melaporkan informasi tingkat risiko yang tinggi untuk menjelaskan tingkat pengembalian perusahaan. Maka hipotesis yang dapat dibuat, yaitu: H1: Ukuran perusahaan berpengaruh positif terhadap pelaporan CRD. Perusahaan dengan tingkat leverage yang tinggi akan melaporkan CRD dengan lebih baik atau lebih luas karena manajer perusahaan ingin menjelaskan penyebab tingginya risiko (Linsley dan Shrives, 2006). Itemitem pengungkapan risiko dalam riset ini ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE RISK DISCLOSURE (CRD) (Studi Empiris pada Perusahaan-Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia) Ellensia Pramardhikasari Indira Januarti Universitas Diponegoro dikembangkan oleh Linsley dan Shrives. Mellett (2013) sebagai uraian pendekatan (2005), Amran et al,. (2009), Mokhtar dan kalimat, yaitu: Tabel 1
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