公司规模、盈利能力、资产负债率、公众持股、风险披露

Sachita Vamia Sudharto, Susanto Salim
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引用次数: 0

摘要

本研究旨在分析企业规模、盈利能力、资产负债率和公众持股对风险披露的影响。本研究采用目的抽样作为抽样技术,采用SPSS 25版作为数据处理软件。本研究使用了2018-2020年期间在印度尼西亚证券交易所(IDX)上市的39个非周期性公司样本的117个数据。结果表明,企业规模对风险披露的影响为正且不显著,盈利能力对风险披露的影响为正且显著,资产负债率对风险披露的影响为正且不显著,公众持股对风险披露的影响为正且显著。
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Efek Firm Size, Profitability, Gearing Ratio, Dan Public Ownership Terhadap Risk Disclosure
This study aims to analyze the effect given by firm size, profitability, gearing ratio and public ownership on risk disclosure. This study used purposive sampling as the sampling technique and SPSS version 25 is used as data processing software. There are 117 data from 39 samples of non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period used in this study. The results show that firm size has a positive and insignificant effect on risk disclosure, while profitability has a positive and significant effect on risk disclosure, gearing ratio has a positive and insignificant effect on risk disclosure and public ownership has a positive and significant effect on risk disclosure.
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