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Journal : EKSPANSI

PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP RISK MANAGEMENT DISCLOSURE Gunawan, Barbara; Zakiyah, Yulia Nurul
EKSPANSI Vol 9, No 1 (2017)
Publisher : Politeknik Negeri Bandung

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Abstract

Abstract: This study aims to examine the influence of corporate governance mechanisms, company size, and leverage towards risk management disclosure (RMD). Population on this study are all of nonfinancial companies listed in Indonesia Stock Exchange for periods 2014-2015. Independent variable examined in this study consisted of institutional ownership, board of commissioner size, auditor reputation, company size and leverage. The dependent variable examined in this study consisted of  risk management disclosure. The sampling technique used in this study is purposive sampling. During observation of years there are 236 companies qualified as samples, thus the total number of sample for two years observe periods (2014-2015) is 472 companies. The method of data analysis is used multiple regression analysis with software IBM Statistical Package for Social Science (SPSS) Statistic Version 23.0. The result of this study showed that there are positive and significance effects between auditor reputation and company size towards risk management  disclosure with each level of significance are 0,003 and 0,000. Institutional ownership, board of commissioner size  and leverage have no significantly effects towards risk management  disclosure.Keywords: Risk Management Disclosure, Corporate Governance Mechanisms, Institutional Ownership, Board of Commissioner Size, Auditor Reputation, and Leverage.
ANALISIS DETERMINAN KEBERHASILAN TURNAROUND PADA PERUSAHAAN YANG MENGALAMI KONDISI FINANCIAL DISTRESS Wulandari, Nur; Gunawan, Barbara
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract

Abstract: This research aims to test the factors that influencing turnaround success of financial distress companies. Sample that used in this research was manufacturing companies that listed on the Indonesian Stock Exchange 2011-2014. Factors that influencing the turnaround success of financial distress companies are company size, profitability ratio, liquidity ratio, severity, assets retrenchments, free assets and growth opportunity. The sample that used on this research are 22 companies for four years period of research, as of that 88 data acquired. Those sample selected using the method of purposive sampling. Test of analysis used logistic regression with SPSS 17.0. Based on the result of research and analysis that has been done, the acquired results of profitability ratio, liquidity ratio and growth opportunity are influence turnaround success of financial distress companies, while the company size, severity, assets retrenchments and free assets are not influence turnaround success of financial distress companies. Keywords: Turnaround, Financial Distress and Logistic Regression