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PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK, SOLVABILITAS, KEPEMILIKAN MANAJERIAL DAN FREKUENSI RAPAT DEWAN KOMISARIS TERHADAP PENGUNGKAPAN RISIKO PERUSAHAAN

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ABSTRACT THE EFFECT OF REPUTATION OF PUBLIC ACCOUNTANTS, SOLVENCY, MANAGERIAL OWNERSHIP AND FREQUENCY MEETING OF THE BOARD COMMISSIONERS ON CORPORATE RISK DISCLOSURE Written By: Deasy Yanti Pakpahan NIM: 1432013 This research was aimed to determine the effect of reputation of public accountant office, solvency, managerial ownership and frequency of board of commissioners meeting has an influence on the disclosure of corporate risk to the banks listed on the Indonesia Stock Exchange. The population in this research was banking companies listed at Indonesia Stock Exchange. The procedure of selecting the sample using purposive sampling method and the samples of this research was 150 research samples. The analysis used in this research include descriptive analysis, correlation coefficient analysis, coefficient of determination, t test, simple regression analysis, classical assumption test, f test and multiple regression analysis. The results of this research indicate that the reputation of public accountant office, solvency, managerial ownership has a significant influence on corporate risk disclosure. The frequency of meetings of the board commissioners has no significant effect on the corporate risk disclosure. The reputation of the public accountant office, solvency, managerial ownership, the frequency of meetings the board of commissioners simultaneously have a significant effect on the corporate risk disclosure. Keywords: Reputation of Public Accounting Firm, Solvency, Managerial Ownership, Frequency of Board Commissioners Meeting, Corporate Risk Disclosure