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Pengaruh Leverage, Komisaris Independen dan Ukuran Dewan Komisaris Terhadap Pengungkapan Enterprise Risk Management
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study investigates the relationship between corporate governance characteristics, financial structure, and Enterprise Risk Management (ERM) disclosure in Indonesian non-financial firms. Focusing on manufacturing companies listed on the Indonesia Stock Exchange in 2023, the analysis examines whether board size, the proportion of independent commissioners, and leverage influence the extent of ERM disclosure. Using a quantitative approach, multiple linear regression is applied to secondary dat...
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Capital Structure: between Liquidity, Company Size, and Profitability
Imawan, Zidane
; Tumirin
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The increasing need for buildings and land has the effect of increasing construction in the housing sector. However, it must be understood that a company is able to regulate the structure of its funds. The maximum fund structure has an effect on the size of the fund and its value. This lesson will explain each variable raised as a study topic. This learning takes a quantitative approach through purposive sampling. The analysis uses classical assumption testing, descriptive statistics, as well as...
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