Skripsi

Analysis of risk disclosure in sec-registered video game companies during the pandemic / Muhammad Sulaiman Sugiharto

Abstrak
This research aims to discover the association between the extent of risk disclosure and the size of a company along with its level of risk. Purposive sampling was used to collect the sample of SEC-Registered video game companies which was then analyzed using a multiple linear regression model. A significant association was found for the two proxies of the independent variables which are turnover and asset ratio. The extent of risk disclosure was negatively impacted by turnover and positively impacted by the asset ratio. Nevertheless we found no significant association between market cap and the extent of risk disclosure in SEC-Registered video game companies. This research also discusses how video game companies from different countries disclose risks and suggests future researchers to look into the differences in the extent of risk disclosure in specific countries.

Informasi Detail

DDC

SKRIPSI DIGITAL

Prodi

Universitas Negeri Malang. Program Studi Akuntansi, 2023.

Deskripsi Fisik

vi, 22 hlm. : ilus.

Bahasa

No Reg

6268/RS/23

Edisi

Skripsi (Sarjana)--Universitas Negeri Malang. 2023

Subjek

1. AKUNTANSI - RISIKO, PENGUNGKAPAN
2. ACCOUNTING - RISK, DISCLOSURE

Pembimbing

1. Ria Zulkha Ermayda, S.ST., M.Si, CSRS

Lampiran Berkas