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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”

Link artikel dalam “PDF”

 

 

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Tautan (Link) Daftar Pustaka Tesis

Halaman ini adalah berisi tautan (link) menuju sumber daftar pustaka yang saya gunakan dalam menyusun Tesis saya.

Sepanjang daftar pustaka tersebut berupa bahan soft copy atau file PDF yang diperoleh di internet dan terdapat link nya maka akan saya cantumkan disini. Jika daftar pustaka tersebut berupa buku atau bahan pustaka cetak (hard copy) maka tidak dapat saya cantumkan link nya.

 

Tanggal update: 22 Juli 2016

 

DAFTAR PUSTAKA

 

  1. Abdallah, Abed Al-Nasser dan Mostafa Kamal Hassan. 2014. The Determinants of Corporate Risk Disclosure in the Gulf Cooperative Council (GCC) Countries. Paper dipresentasikan pada: the BAFA 2014 Annual Conference, London School of Economics and Political Science, UK, April 14-16, 2014. Inggris.
  2. Abeysekera, Indra. 2010. The Influence of Board Size on Intellectual Capital Disclosure by Kenyan Listed Firms. Journal of Intellectual Capital 11 (4) hlm.504-518. (PDF)
  3. Adamu, Musa Uba. 2013. The Need for Corporate Risk Disclosure in the Nigerian Listed Companies Annual Reports. IOSR Journal of Economics and Finance (IOSR-JEF), Vol I Issue 6. (PDF)
  4. Adamu, Musa Uba. 2013. Risk Reporting: A Study of Risk Disclosures in the Annual Reports of Listed Companies in Nigeria. Research Journal of Finance and Accounting Vol. 4 No. 16. (PDF)
  5. Ahmed, Anwer S, Anne Beatty dan Bruce Bettinghaus. 1999. Evidence on the Efficacy of Market Risk Disclosures by Commercial Banks. (PDF)
  6. Akhtaruddin, Mohamed, Monirul Alam Hossain, Mahmud Hossain dan Lee Yao. 2009. Corporate Governance and Voluntary Disclosure in Corporate Annual Reports of Malaysian Listed Firms. JAMAR Vol. 7 – Number 1 – 2009. (PDF)
  7. Algifari. 2000. Analisis Regresi, Edisi Kedua, BPFE, Yogyakarta. (BUKU TEKS)
  8. Al-Janadi, Yaseen., Rashidah Abdul Rahman dan Normah Haj Omar.2013. Corporate Governance Mechanism and Voluntary Disclosure in Saudi Arabia. Research Journal of Finance and Accounting Vol. 4 No. 4, 2013. (PDF)
  9. Ali, Mazurina Mohd dan Dennis Taylor. 2014. Corporate Risk Disclosure in Malaysia: The Influence of Predispositions of Chief Executive Officers and Chairs of Audit Committee. Research Journal of Finance and Accounting Vol. 5 No. 2, 2014. (PDF)
  10. Ali, Mazurina Mohd dan Dennis Taylor. 2014. Content Analysis of Corporate Risk Disclosure in Malaysia. 4th Annual International Conference on Accounting and Finance (AF 2014). (PDF)
  11. Al-Moataz, Ehsan dan Khaled Hussainey. 2012. Determinant of Corporate Governance Disclosure in Saudi Companies. Journal of Economics and Management. (PDF)
  12. Al-Shammari, Bader. 2014. An Investigation of the Impact of Corporate Governance Mechanisms on Level of Corporate Risk Disclosure: Evidence from Kuwait. International Journal of Business and Social Research (IJBSR). (PDF)
  13. Al-Shammari, Bader. 2014. Kuwait Corporate Characteristics and Level of Risk Disclosure: A Content Analysis Approach. Journal of Contemporary Issues in Business Research Vol 3, Issue No. 3, 2014. (PDF)
  14. Amran, Azlan, M.S. Ishak,A.H. Zulkafli dan M. Nejati. 2010. Board Structure and Extent of Corporate Governance Statement. International Journal Managerial and Financial Accounting Vol. 2 No. 4, 2010. (PDF)
  15. Amran, Azlan, Abdul Manaf Rosli Bindan Bin Che Haat Mohd Hassan. 2009. Risk reporting an exploratory study on risk management disclosure in Malaysian annual reports. Managerial Auditing Journal Vol. 24, No. 1, 2009. (PDF)
  16. Andres, Pablo de dan Eleuterio Vallelado. 2008. Corporate Governance in Banking: The Role of the Board of Directors. Journal of Banking & Finance 32 (2008). (PDF)
  17. Arifin.(2005). Peran Akuntan Dalam Menegakkan Prinsip Good Corporate Governance Pada Perusahaan di Indonesia (Tinjauan Perspektif Teori Keagenan). Disampaikan Pada Sidang Senat Guru Besar Universitas Diponegoro Dalam Rangka Pengusulan Jabatan Guru Besar, Fakultas Ekonomi Universitas Diponegoro Semarang. (PDF)
  18. Bank for International Settlements. 2012. 2012 Core Principles for Effective Banking Supervision. Basel, Switzerland, Bank for International Settlements. (PDF)
  19. Barth, James R., Gerard Caprio Jr., dan Ross Levine. 2012. Bank Regulation and Supervision: what works best?. Journal of Financial Intermediation 13 (2004) hlm.205-248. (PDF)
  20. Barth, James R., Jie Gan dan Daniel E. Nolle. 2004. Global Banking Regulation & Supervision: What Are the Issues and What Are the Practices? (with Barth and Nolle), in “Focus on Financial Institutions and Services,” Nova Science Publisher. (PDF)
  21. Botosan, Christine A. 1997. Disclosure Level and the Cost of Equity Capital American Accounting Association. The Accounting Review Vol. 72, No. 3 (Jul 1997). (PDF)
  22. Cooper, Donal R dan Pamela S. Schindler. 2011. Business Research Methods. Singapore: McGrawHill. (BUKU TEKS)
  23. Damak-Ayadi, Salma dan Yvon Pesqueux. 2005. Stakeholder Theory in Perspective. Corporate Governance, Wiley-Blackwell, 2005, 5 (2), hlm.5-21. https://halshs.archives-ouvertes.fr/halshs-00154129. (PDF)
  24. Daniri, Mas Achmad. 2014. Lead By GCG. Jakarta: Gagas Bisnis Indonesia. (BUKU TEKS)
  25. Davis, E. Philip dan Ugochi Obasi. 2009. The Effectiveness of Banking Supervision. London: Brunel University Department of Economics and Finance. (PDF)
  26. Donaldson, Thomas dan Lee E. Preston. 1995. The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications. The Academy of Management Review, Vol. 20, No. 1 (Jan 1995), hlm. 65-91 http://www.jstor.org/stable/258887. (PDF)
  27. Elzahar, Hany dan Khaled Hussainey. 2012. Determinants of Narrative Risk Disclosures in UK Interim Reports. The Journal of Risk Finance 02/2012; 13(2):133-147. (PDF)
  28. Fontaine, Charles, Antoine Haarman dan Stefan Schmid. 2006. The Stakeholder Theory. (PDF)
  29. Freeman, R. Edward and John McVea. 2001. A Stakeholder Approach to Strategic Management. Darden Business School Working Paper No. 01-02. Available at SSRN: http://ssrn.com/abstract=263511 or http://dx.doi.org/ 10.2139/ ssrn.263511. (PDF)
  30. Ghozali, Imam. 2007. Manajemen Risiko Perbankan – Pendekatan Kuantitatif Value at Risk (VaR). Semarang: Badan Penerbit Universitas Diponegoro. (BUKU TEKS)
  31. Ghozali, Imam. 2014. Ekonometrika: Teori, Konsep dan Aplikasi dengan IBM SPSS 22. Semarang: Badan Penerbit Universitas Diponegoro. (BUKU TEKS)
  32. Gitman, Lawrence J. dan Chad J. Zutter. 2012. Principles of Managerial Finance 13th ed. Boston: The Prentice Hall series in finance. (BUKU TEKS)
  33. Gregory, Holly J. 2001. International Comparison of Corporate Governance Guidelines And Codes Of Best Practice Investor Viewpoints. New York: Weil, Gotshal & Manges LLP – Egon Zehnder. (PDF)
  34. Group of Thirty. 2008. The structure of Financial Supervision: Approaches and Challenges in a Global Marketplace. Washington: The Group of Thirty. (PDF)
  35. Gujarati, Damodar. 2008. Ekonometrika Dasar. Jakarta: Penerbit Erlangga. (BUKU TEKS)
  36. Hassan, Mostafa Kamal. 2013. Corporate Governance Characteristics and Voluntary Disclosure: The Case of UAE Listed Corporations. Bangkok: The 2013 IBEA, International Conference on Business, Economics, and Accounting 20 – 23 March 2013. (PDF)
  37. Helbok, Gunther dan Christian Wagner. 2006. Determinants of Operational Risk Reporting in the Banking Industry. (PDF)
  38. Ho, Simon S.M. dan Kar Shun Wong.2001. A Study of the Relationship between Corporate Governance Structures and the Extent of Voluntary Disclosure. Journal of International Accounting, Auditing & Taxation 10 (2001) hlm.139-156. (PDF)
  39. Horring, Dirk dan Helmut Grundl. 2011. Investigating Risk Disclosure Practices in the European Insurance Industry. (PDF)
  40. Hossain, Mohammed. 2008. The Extent of Disclosure in Annual Reports of Banking Companies: The Case of India. European Journal of Scientific Research Vol. 23 no. 4 (2008), hlm.660-681. (PDF)
  41. Htay, Sheila Nu Nu, Ridzwana Mohd Said dan Syed Ahmed Salman. 2013. Impact of Corporate Governance on Disclosure Quality: empirical Evidence from Listed Banks in Malaysia. International Journal of Economics and Management 7 (2): hlm. 242-279. (PDF)
  42. Huang, Rocco. 2006. Bank Disclosure Index: Global Assessment of Bank Disclosure Practices.Washington: World Bank. (PDF)
  43. Idroes, Ferry. N. 2011. Manajemen Risiko Perbankan: Pemahaman Pendekatan 3 Pilar Kesepakatan Basel II Terkait Aplikasi Regulasi dan Pelaksanaannya di Indonesia. Jakarta: Rajawali Pers. (BUKU TEKS)
  44. Idroes, Ferry. N dan Sugiarto. 2006. Manajemen Risiko Perbankan: Dalam Konteks Kesepakatan Basel dan Peraturan Bank Indonesia. Yogyakarta: Graha Ilmu. (BUKU TEKS)
  45. Jensen, Michael C., dan William H. Meckling. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, October, 1976, V. 3, No. 4, hlm.305-360. (PDF)
  46. Juhmani, Omar. 2013. Ownership Structure and Corporate Voluntary Disclosure: Evidence from Bahrain. International Journal of Accounting and Financial Reporting Vol. 3, No. 2. (PDF)
  47. Krivoy, Ruth de. 2000. Reforming Bank Supervision In Developing Countries. Conference Series 44 Building an Infrastructure for Financial Stability. Boston: the Federal Reserve Bank of Boston. (PDF)
  48. Linsley, Philip M dan Philip J. Shrives. 2006. Risk reporting: A study of risk disclosures in the annual reports of UK companies. The British Accounting Review 38 (2006) hlm.387–404. (PDF)
  49. MacDonald, S.Scott dan Timothy W. Koch. 2006. Management of Banking. Singapore: South-Western, Cengage Learning. (BUKU TEKS)
  50. Mallin, Chris., Andy Mullineux dan Clas Wihlborg. 2004. The Financial Sector and Corporate Governance – Lessons from the UK. Center for Law, Economics, and Financial Institutions on Copenhagen Business School (CBS), LEFIC Working Paper 2004-6. (PDF)
  51. Masciandaro, Donato., Maria J. Nieto, dan Henriette Prast. 2007. Financial Governance of Banking Supervision. Documentos de Trabajo No. 0725. Madrid: Banco De Espana. (PDF)
  52. Oorschot, Laura Van. 2009. Risk reporting: An Analysis of the German Banking Industry. Erasmus University Rotterdam, School of Economics, Master Accounting, Auditing and Control. (PDF)
  53. Pyle, David H. 1997. Bank Risk Management: Theory. Research Program in Finance – Working Paper RPF-272. Conference on Risk Management and Deregulation in Banking, Jerusalem, May 17-19, 1997. (PDF)
  54. Saunder, Anthony dan Marcia Millon Cornett. 2011. Financial Institutions Management: A Risk Management Approach 7ed. Singapore: McGrawHill International. (BUKU TEKS)
  55. Suhardjanto, Djoko., Aryane Dewi, Erna Rahmawati dan Firazonia M. 2012. Peran Corporate Governance dalam Praktik Risk Disclosure pada Perbankan Indonesia. Jurnal Akuntansi & Auditing Volume 9/No. 1/November 2012. (PDF)
  56. Suhardjanto, Djoko dan Aryane Dewi. 2011. Pengungkapan Risiko Finansial dan Tata Kelola Perusahaan: Studi Empiris Perbankan Indonesia. Jurnal Keuangan dan Perbankan, Vol. 15, No. 1 Januari 2011, hlm 105-108. (PDF)
  57. Umar, Husein. 2000. Metode Penelitian Untuk Skripsi & Tesis Bisnis. Jakarta: Rajawali Pers. (BUKU TEKS)
  58. Umar, Husein. 2011. Research Methods in Finance and Banking. Jakarta: Gramedia Pustaka Utama. (BUKU TEKS)
  59. Walsh, J.P. dan J.K. Seward. 1990. On the Efficiency of Internal and External of Corporate Control Mechanisms. Academy of Management Review 1990 Vol. 15 No. 3. Hlm: 421–458. (PDF)
  60. Zadeh, Farahnaz Orojali dan Alireza Eskandari. 2012. Firm Size As Company’s Characteristic and Level of Risk Disclosure: Review on Theories and Literatures. International Journal of Business and Social Science Vol. 3 No. 1. (PDF)
  61. Zadeh, Farahnaz Orojali dan Alireza Eskandari. 2012. Looking Forward to Financial Risk Disclosure Practices by Malaysian Firms. Australian Journal of Basic and Applied Sciences 6 (8). (PDF)

 

Peraturan/Ketentuan:

  1. Peraturan Bank Indonesia Nomor 3/22/PBI/2001 tentang Transparansi Kondisi Keuangan Bank. (PDF)
  2. Peraturan Bank Indonesia Nomor 5/8/PBI/2003 tentang Penerapan Manajemen Risiko Bagi Bank Umum. (PDF)
  3. Peraturan Bank Indonesia Nomor 8/4/PBI/2006 Tentang Pelaksanaan Good Corporate Governance Bagi Bank Umum. (PDF)
  4. Peraturan Bank Indonesia Nomor 8/14/PBI/2006 Tentang Perubahan Atas Peraturan Bank Indonesia Nomor 8/4/PBI/2006 Tentang Pelaksanaan Good Corporate Governance Bagi Bank Umum. (PDF)
  5. Peraturan Bank Indonesia Nomor 14/26/PBI/2012 tentang Kegiatan Usaha dan Jaringan Kantor Berdasarkan Modal Inti Bank. (PDF)
  6. Peraturan Bank Indonesia Nomor 14/14/PBI/2012 tentang Transparansi dan Publikasi Laporan Bank. (PDF)
  7. Surat Edaran Bank Indonesia No. 3/31/DPNP perihal Laporan Tahunan Bank Umum dan Laporan Tahunan Tertentu yang Disampaikan kepada Bank Indonesia. (PDF)
  8. Surat Edaran Bank Indonesia No. 14/35/DPNP perihal Laporan Tahunan Bank Umum dan LaporanTahunan Tertentu yang Disampaikan kepada Bank Indonesia. (PDF)
  9. Keputusan Bapepam LK Nomor: Kep-134/BL/2006 tentang Kewajiban Penyampaian Laporan Tahunan Bagi Emiten atau Perusahaan Publik.
  10. Surat Keputusan Menteri Negara/Kepala Badan Penanaman Modal dan Pembinaan BUMN No. 23/M PM/BUMN/2000 tentang Pengembangan Praktik GCG dalam Perusahaan Perseroan (PERSERO).

 

 

Jika terdapat link yang rusak atau hal-hal yang ingin ditanyakan, silahkan hubungi saya di :
hbaskoro (at) harribaskoro (dot) com , atau
hbaskoro (at) yahoo (dot) com

 

 

 

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Tesis: “Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Risiko Perusahaan (Corporate Risk Disclosure) Pada Industri Perbankan Indonesia”

Ini adalah Tesis saya yang berjudul: “Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Risiko Perusahaan (Corporate Risk Disclosure) Pada Industri Perbankan Indonesia”. Tesis ini disidangkan pada tanggal 18 Maret 2015 dihadapan 3 (tiga) penguji sidang di STIE Indonesia Banking School (IBS). Saya berhasil mendapatkan nilai “A” dalam sidang tesis ini.

Saat ini saya sedang melakukan riset lanjutan untuk mengembangkan Tesis ini.

ABSTRACT

This research wants to examine the effects of Company Size (CSIZE), Profitability (PROFIT), Public Shares Ownership (ISSUE), Board Size (BSIZE), Board Number of Meeting (RPTDEKOM), and Board member who’s 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 fulfill the classical assumption, such as: there are no multicollinearity and distributed normally. From the regression analysis, found that partially Company 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 Company 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.

 

ABSTRAK

Penelitian ini dilakukan untuk menguji pengaruh variabel Ukuran Perusahaan (CSIZE), Profitabilitas (PROFIT), Kepemilikan Saham Publik (ISSUE), Ukuran Dewan Komisaris (BSIZE), Jumlah Rapat Dewan Komisaris (RPTDEKOM), dan Komisaris yang berlatar belakang pensiunan dari otoritas pengawas perbankan (BIDEKOM) terhadap Pengungkapan Risiko Perusahaan (Corporate Risk Disclosure).

Data diperoleh dengan metode purposive sampling dengan kriteria (1) Bank umum konvensional yang telah go public (terbuka) terdaftar di Bank Indonesia dan Bursa Efek Indonesia. (2) Bank umum konvensional yang mempublikasikan annual report tahun 2012 dan 2013 pada website (situs) perusahaan masing-masing dan juga website (situs) Bursa Efek Indonesia (www.idx.co.id) dengan data-data lengkap yang terkait dengan variabel penelitian.

Hasil analisis menunjukkan bahwa data-data yang digunakan didalam penelitian ini telah memenuhi asumsi klasik, yang meliputi: tidak terjadi gejala multikolinearitas, tidak terjadi gejala heteroskedastisitas, dan data terdistribusi normal. Dari hasil analisis regresi menunjukkan bahwa variabel Ukuran Perusahaan, Profitabilitas,  dan Komisaris yang berlatar belakang pensiunan dari otoritas pengawas perbankan secara persial berpengaruh signifikan terhadap pertumbuhan laba. Sedangkan variabel Kepemilikan Saham Publik, Ukuran Dewan Komisaris dan Jumlah Rapat Dewan Komisaris, tidak berpengaruh signifikan terhadap tingkat Pengungkapan Risiko Perusahaan (Corporate Risk Disclosure). Keenam variabel yang digunakan dalam penelitian ini Ukuran Perusahaan, Profitabilitas, Kepemilikan Saham Publik, Ukuran Dewan Komisaris, Jumlah Rapat Dewan Komisaris dan Komisaris yang berlatar belakang pensiunan dari otoritas pengawas perbankan secara bersama-sama berpengaruh terhadap tingkat Pengungkapan Risiko Perusahaan (Corporate Risk Disclosure).

Kata Kunci: Pengungkapan Risiko, Tata Kelola Perusahaan, Manajemen Risiko, Teori Keagenan, Stakeholder Theory, Laporan Tahunan dan Pengawasan Perbankan.

 

Untuk membaca Tesis saya dalam format PDF silahkan klik tautan dibawah ini:

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