PENGARUH STRUKTUR KEPEMILIKAN DAN UKURAN KAP TERHADAP TINGKAT KEPATUHAN PENGUNGKAPAN WAJIB RISIKO KEUANGAN: CORPORATE GOVERNANCE SEBAGAI PEMODERASI

Abstract

This study aims to determine empirically the effect of ownership structure, the size of the firm for compliance mandatory disclosure of financial risks: corporate governance as a moderating. In this study, the sample is banking companies go public in Indonesia Stock Exchange. Data used in this research is secondary data obtained from the Indonesian Capital Market of Directory observation period used was from 2010 to 2014. In this study, groups of variables that are used can be grouped into two. The first variable is the independent variable of public ownership, institutional ownership and the size of the company, the second variable is moderating variables, namely corporate governance. The analytical methods used to perform hypothesis testing is moderating regression models and statistical t-test. Results of testing the hypothesis testing that has been done found that public ownership and institutional ownership significantly influence the level of compliance risk disclosure, corporate governance while no significant effect on the level of compliance risk disclosure. Likewise with effect instutusi ownership structure, and family ownership moderated by corporate governance to the risk disclosures kepetuhan particularly in banking companies go public in Indonesia Stock Exchange.

Keywords :Public Ownership, Ownership Institutions, Corporate Governance and Compliance Rate Risk Disclosure