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
{"title":"公司规模、盈利能力、资产负债率、公众持股、风险披露","authors":"Sachita Vamia Sudharto, Susanto Salim","doi":"10.24912/je.v26i11.770","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"64 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Efek Firm Size, Profitability, Gearing Ratio, Dan Public Ownership Terhadap Risk Disclosure\",\"authors\":\"Sachita Vamia Sudharto, Susanto Salim\",\"doi\":\"10.24912/je.v26i11.770\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":31623,\"journal\":{\"name\":\"Islamiconomic Jurnal Ekonomi Islam\",\"volume\":\"64 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-09-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Islamiconomic Jurnal Ekonomi Islam\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.24912/je.v26i11.770\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Islamiconomic Jurnal Ekonomi Islam","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24912/je.v26i11.770","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
审稿时长
24 weeks
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信