Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Risiko Perusahaan pada Industri Perbankan di Indonesia
Keywords:
corporate risk disclosure, good corporate governanceAbstract
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 (CRD). This research analysis method uses multiple linear regression analysis models. The result of this research shows that the data has fulfilled the classical assumption, such as there is no multicollinearity and heteroscedasticity also data has 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.
References
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Amran, A., Bin, A. M. R., & Hassan, B. C. H. M. (2009). Risk reporting an exploratory study on risk management disclosure in Malaysian annual reports. Managerial Auditing Journal, 24 (1).
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Elzahar, H., & Hussainey, K. (2012). Determinants of narrative risk disclosures in UK interim reports. The Journal of Risk Finance, 13 (2), 133-147.
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Idroes, F. N. (2011). Manajemen risiko perbankan: Pemahaman pendekatan 3 pilar kesepakatan basel II terkait aplikasi regulasi dan pelaksanaannya di Indonesia. Jakarta: Rajawali Pers.
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Juhmani, Omar. (2013). Ownership structure and corporate voluntary disclosure: Evidence from Bahrain. International Journal of Accounting and Financial Reporting, 3 (2).
Linsley, P. M., & Shrives, P. J. (2006). Risk reporting: A study of risk disclosures in the annual reports of UK companies. The British Accounting Review, 38, 387-404.
Mallin, C., Mullineux, A., & Wihlborg, C. (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.
Oorschot, L. V. (2009). Risk reporting: An analysis of the German banking industry. Erasmus University Rotterdam, School of Economics, Master Accounting, Auditing and Control.
Suhardjanto, D., Dewi, A., Rahmawati, E., & Firazonia, M. (2012). Peran corporate governance dalam praktik risk disclosure pada perbankan Indonesia. Jurnal Akuntansi & Auditing, 9 (1).
Suhardjanto, D., & Dewi, A. (2011). Pengungkapan risiko finansial dan tata kelola perusahaan: Studi empiris perbankan Indonesia. Jurnal Keuangan dan Perbankan, 15 (1), 105-108.
Akhtaruddin, M., Hossain, M. A., Hossain, M., & Yao, L. (2009). Corporate governance and voluntary disclosure in corporate annual reports of Malaysian listed firms. JAMAR, 7 (1).
Al-Janadi, Y., Rahman, R. A., & Omar, N. H. (2013). Corporate governance mechanism and voluntary disclosure in Saudi Arabia. Research Journal of Finance and Accounting, 4 (4).
Ali, M. M., & Taylor, D. (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, 5 (2).
Ali, M. M., & Taylor, D. (2014). Content analysis of corporate risk disclosure in Malaysia. 4th Annual International Conference on Accounting and Finance (AF 2014).
Al-Moataz, E., & Hussainey, K. (2012). Determinant of corporate governance disclosure in Saudi companies. Journal of Economics and Management.
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).
Al-Shammari, Bader. (2014). Kuwait corporate characteristics and level of risk disclosure: A content analysis approach. Journal of Contemporary Issues in Business Research, 3 (3).
Amran, A., Ishak, M. S., Zulkafli, A. H., & Nejati, M. (2010). Board structure and extent of corporate governance statement. International Journal Managerial and Financial Accounting, 2 (4).
Amran, A., Bin, A. M. R., & Hassan, B. C. H. M. (2009). Risk reporting an exploratory study on risk management disclosure in Malaysian annual reports. Managerial Auditing Journal, 24 (1).
Botosan, C. A. (1997). Disclosure level and the cost of equity capital. American Accounting Association. The Accounting Review, 72 (3).
Daniri, M. A. (2014). Lead by GCG. Jakarta: Gagas Bisnis Indonesia.
Elzahar, H., & Hussainey, K. (2012). Determinants of narrative risk disclosures in UK interim reports. The Journal of Risk Finance, 13 (2), 133-147.
Horring, D., & Grundl, H. (2011). Investigating risk disclosure practices in the European insurance industry.
Hossain, Mohammed. (2008). The extent of disclosure in annual reports of banking companies: The case of India. European Journal of Scientific Research, 23 (4), 660-681.
Huang, Rocco. (2006). Bank disclosure index: Global assessment of bank disclosure practices.Washington: World Bank.
Idroes, F. N. (2011). Manajemen risiko perbankan: Pemahaman pendekatan 3 pilar kesepakatan basel II terkait aplikasi regulasi dan pelaksanaannya di Indonesia. Jakarta: Rajawali Pers.
Idroes, F. N., & Sugiarto. (2006). Manajemen risiko perbankan: Dalam konteks kesepakatan basel dan peraturan Bank Indonesia. Yogyakarta: Graha Ilmu.
Juhmani, Omar. (2013). Ownership structure and corporate voluntary disclosure: Evidence from Bahrain. International Journal of Accounting and Financial Reporting, 3 (2).
Linsley, P. M., & Shrives, P. J. (2006). Risk reporting: A study of risk disclosures in the annual reports of UK companies. The British Accounting Review, 38, 387-404.
Mallin, C., Mullineux, A., & Wihlborg, C. (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.
Oorschot, L. V. (2009). Risk reporting: An analysis of the German banking industry. Erasmus University Rotterdam, School of Economics, Master Accounting, Auditing and Control.
Suhardjanto, D., Dewi, A., Rahmawati, E., & Firazonia, M. (2012). Peran corporate governance dalam praktik risk disclosure pada perbankan Indonesia. Jurnal Akuntansi & Auditing, 9 (1).
Suhardjanto, D., & Dewi, A. (2011). Pengungkapan risiko finansial dan tata kelola perusahaan: Studi empiris perbankan Indonesia. Jurnal Keuangan dan Perbankan, 15 (1), 105-108.
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Published
2018-03-31
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Articles in JBIMA (Jurnal Bisnis dan Manajemen) Vol. 6 No. 1
