Meirine, Mouldy and Karyani, Etikah (2017) Risk Governance and Performance: Research on Indonesian and Malaysian Banking. THE INDONESIAN JOURNAL OF ACCOUNTING RESEARCH, 2 (2). pp. 283-308. ISSN 2086-6887
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Abstract
The purpose of this research is to investigate the risk governance associated with bank performance in Indonesia and Malaysia from 2010 to 2014. The risk governance variables used in this study are board size, board meeting, risk committee size, and risk committee meeting. Moreover, the selected sample is using purposive sampling method. Using return on asset (ROA) and Tobin's Q to measure the bank performance, this study proved that risk governance has a positive relationship with return on an asset in Indonesia. These results support the FSB (2013) recommendation on improving the risk governance framework. Special supervision of risk needs to be taken to prevent risks that may occur in the bank's activities. However, this finding also revealed that the more risk committee meetings, the more the value of the company will reduce. The number of risk committee meeting which was held too often on Indonesian banks, actually provide less effective results. Therefore it is lowering the price of bank shares. Meanwhile, the results show the amount of risk in the banking committee meetings in Malaysia have a positive effect on ROA, and the number of risk committees has a positive effect on firm value.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Risk Governance, Risk Committee, Return on Asset, Tobin’s Q |
| Subjects: | H Social Sciences > HF Commerce > HF5001 Business H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Depositing User: | Mrs. Etikah Karyani |
| Date Deposited: | 26 Jan 2021 12:50 |
| Last Modified: | 26 Jan 2021 12:50 |
| URI: | http://repository.ibs.ac.id/id/eprint/1575 |
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