Proceedings of 32nd International Business Research Conference
23 - 25 November, 2015, Rendezvous Hotel, Melbourne, Australia, ISBN: 978-1-922069-89-4
The Effects of Ownership Structure and Firm Size toward
Risk Management Disclosure
Paskah Ika Nugroho
The purpose of this research is to find out empirical evidence of the influence of
ownership structure and firm size on the disclosure of risk management. Independent
variable in this study are the management ownership, ownership of domestic
institutions, foreign institutional ownership, public ownership and firm size. The
dependent variable in this study is the disclosure of risk management. The population
of this study were banking companies listed at Indonesian Stock Exchange. Results
from this study indicate that ownership of domestic institutions and public ownership
in a company has a positive and significant effect on risk management disclosure.
Meanwhile, management ownership, foreign institutional ownership, and firm size has
no effect on risk management disclosure.
Track: Accounting, Financial Reporting
Keywords: Risk Management Disclosure, Ownership Structure, Firm Size
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Paskah Ika Nugroho, SE., M.Si., CPSAK., CMA., QIA Intan Mariana, SE, Faculty of Economica and
Business, Satya Wacana Christian University, Jl Diponegoro 52 - 60 Salatiga, Jawa Tengah,
Indonesia, Email: paskah@staff.uksw.edu