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PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN PUBLIK, PROFITABILITAS DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP PENGUNGKAPAN RISIKO PERUSAHAAN

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ABSTRACT THE INFLUENCE OF THE PROPORTION OF INDEPENDENT COMMISSIONER, PUBLIC OWNERSHIP, PROFITABILITY AND SIZE OF PUBLIC ACCOUNTANT FIRM TO THE CORPORATE RISK DICLOSURE Written by: Elisabeth Kristanti NIM: 1432002 This research aimed to understand the influence of the Proportion of Independent Commissioner, Public Ownership, Profitability and Size of Public Accountant Firm to the Corporate Risk Disclosure. This research is descriptive research with a quantitative approach. The population in this research is company of the banking sector listed on the Indonesia Stock Exchange .The sample used is 30 banking companies registered at the Indonesia Stock Exchange during 2012-2016 and data were collected use the audited financial report and annual report banking company registered at the Indonesia Stock Exchange during 2012-2016 with accessed the Indonesia Stock Exchange website. The result of this research shows that the Proportion of Independent Commissioner, Public Ownership and Profitability partially was no significant influence on the Corporate Risk Disclosure.While Size of Public Accountant Firm partially have significant influence to the Corporate Risk Disclosure. Fourth independent variable which used in this research that is the Proportion of Independent Commissioner, Public Ownership, Profitability and Size of Public Accountant Firm simultaneously have significant influence to the Corporate Risk Disclosure. Keywords: Corporate Risk Disclosure, Proportion of Independent Commissioner, Public Ownership, Profitability, Size of Public Accountant Firm.