PENGARUH KEPEMILIKAN INSTITUSI DOMESTIK, KEPEMILIKAN PUBLIK, TINGKAT PROFITABILITAS, TINGKAT LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP RISK MANAGEMENT DISCLOSURE (Studi Empiris Perusahaan Perbankan Yang Listing di Bursa Efek Indonesia pada Tahun 2010-2013)

Abstract

Risk the disclosure of company in the practice , should be prosecuted menejer can provide sufficient information regarding the disclosure risks faced by companies in the company financial report , because the information can memberrikan encouragement to investors and creditors in making investments .This research aims to menadapatkan empirical evidence of the influence of ownership of domestic institutions , public ownership , the level of profitability , the level of leverage and the size of the companyIn this research , the data used is secondary data derived from the annual report that the listing icmd banking and in indonesian stock exchange bei ) .Purposive sample taken by using a method of sampling .The sample used is during the period as many as 27 2010-2013 banking company .A method of analysis in this study using double regression analysis .

Based on the results of testing the hypothesis kepimilikan found that the public , the level of profitability of having significant influence on the disclosure of risk management .While ownership of domestic institutions , the level of leverage and the size of the company did not influence significantly to the disclosure of risk management disclosure on risk management.

Key word: the disclosure of risk management , ownership of domestic institutions , public ownership , the level of profitability , the level of leverage and the size of the company