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Jurnal: Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Risiko Perusahaan Pada Industri Perbankan Indonesia

Judul“Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Risiko Perusahaan pada Industri Perbankan di Indonesia”

Articles in JBIMA (Jurnal Bisnis dan Manajemen) Vol. 6 No. 1 2018

ABSTRACT

This research wants to examine the effects of Bank Size (CSIZE), Profitability (PROFIT), Public Shares Ownership (ISSUE), Total Number of the Board of Commissioner (BSIZE), Total Meeting of the Board of Commissioner (RPTDEKOM), and Member of Commissioner with background from Banking Supervisory Institution (BIDEKOM) to Corporate Risk Disclosure.

The sampling technique used in this research is purposive sampling, with certain criteria are: (1) Banking which already go public and listed on Bank of Indonesia and Indonesia Stock Exchange (IDX) (2) Bank that had published their annual report in 2012 and 2013 on their website and IDX website (www.idx.co.id), which data are complete and relevant with the research.

The result of this research shows that the data has fulfilled the classical assumption, such as: there is no multicollinearity and distributed normally. From the regression analysis, found that partially Bank Size, Profitability and Member of Commissioner with Background from Banking Supervisory Institution variable, are significant to Corporate Risk Disclosure, while Public
Share Ownership, Total Number of the Board of Commissioner and Total Meeting of the Board of Commissioner are not significant to Corporate Risk Disclosure. From the research also found that those six variables Bank Size, Profitability, Public Share Ownership, Total Number of the Board of Commissioner, Total Meeting of the Board of Commissioner and Member of
Commissioner with Background from Banking Supervisory Institution variable simultaneously has influence to Corporate Risk Disclosure.

Key Words: Risk Disclosure, Good Corporate Governance, Risk Management, Agency Theory, Stakeholder Theory, Annual Report, and Banking Supervision.

 

Link : Jurnal JBIMA Vol. 6 No. 1 (2018)

Link artikel Jurnal “Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Risiko Perusahaan pada Industri Perbankan di Indonesia”

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