Peranan Corporate Governance Terhadap Risk Management Disclosure Pada Perbankan Di Indonesia (Studi Empiris Pada Perbankan Di Indonesia Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013)

Siregar, Nuranggi Najogi (2015) Peranan Corporate Governance Terhadap Risk Management Disclosure Pada Perbankan Di Indonesia (Studi Empiris Pada Perbankan Di Indonesia Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013). S1 thesis, STIE Indonesia Banking School.

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Abstract

The purpose of this research is to analyze the effect of corporate governance to riskmanagement disclosure of Indonesian banks. Corporate governance such as the boardsize,independent nonexecutive director,external auditor quality, and audit committee.This researh also usesfirm size, leverage and public ownership as control variable.This researh using multiple liniermethodologywith data panel for 2011-2013 periodand obtained a sample 25 indonesia Stock Exchange listed banking companies. Thisresearch is an empirical study with proposive sampling technique in data collectionwith the following criterias: 1.Banking companies listed on the Indonesia StockExchange in 2011-2013. 2. Completed annual reports published 2011-2013. 3. Bankingcompanies having complete data related to the study variables and have complete dataso that research can be done. This research uses hypothetical test with t-test result of all prediction. The results fromthe test of hypothesis indicated that board size are significantly negative influenced onthe level of risk management disclosure, independent nonexecutive directors aresignificanly positive and also firm size are significanly positive of risk managementdisclosure. Furthermore,external auditor quality, audit committee, leverage and publicownership does not significantly influenced the level of risk management disclosure.The result of this study provides information for investor about the risk managementbank companies could have, and also useful to give information for decision making. Keywords: risk management disclosure, corporate governance,firm size, leverage,public ownership, annual report, Indonesian Banks

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Prodi S1 Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 30 Jul 2020 05:19
Last Modified: 19 Jul 2024 07:26
URI: http://repository.ibs.ac.id/id/eprint/645

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