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Pengaruh risk management disclosure terhadap kinerja perusahaan dengan kepemilikan institusional sebagai variabel moderasi
This study aims to determine the effect of risk management disclosure on company performance and institutional ownership as a moderating variable. This research uses quantitative methods by using purposive sampling techniques on non-banking financial companies listed on the Indonesia Stock Exchange during the period 2018-2022. This study uses panel data analysis with the Driscoll-Kraay Method and Feasible Generalized Least Square (FGLS) estimation model. The results showed that risk management disclosure has a positive and significant effect on company performance. In addition, the results also show that institutional ownership as a moderating variable strengthens the relationship between risk management disclosure and firm performance.
AKU24/066 | AKU 24/066 | Prodi Akuntansi (Ruang Skripsi & Tesis) | Tersedia |
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