Determinan Pengungkapan Risiko Perusahaan (Corporate Risk Disclosure)Emiten Perbankan di Bursa Efek Indonesia

Anantha, Alvin and Simatupang, Batara Maju (2020) Determinan Pengungkapan Risiko Perusahaan (Corporate Risk Disclosure)Emiten Perbankan di Bursa Efek Indonesia. Jurnal Ekonomi, Manajemen, dan Perbankan, 6 (3). ISSN 2302-4119 (Submitted)

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Abstract

The Banking Sector is a business sector that is categorized as high risk entities, so a Corporate Risk Disclosure is needed that shows the effectiveness of managing the company's uncertainty related to risk and as a basis for stakeholders in making a decision. The purpose of this research is to analyze the factors that influence the corporate risk disclosure of banking companies listed on the Indonesia Stock Exchange. The population of this research is the banking companies that listed on the Indonesia Stock Exchange in 2011-2018. The sampling collection method is to use Purposive Sampling, with the sampling determination criteria being commercial bank that publish annual reports from 2011-2018. This research uses secondary data, that is form of an annual report of 26 commercial bank that listed on the Indonesia Stock Exchange in 2011-2018. The analysis method used is the Analysis Regression Panel Data using the Fixed Effect Model. The results of this research is indicate that company size and profitability have an influence on corporate risk disclosure, while the number of board of commissioners, number of independent commissioners and leverage has no effect on corporate risk disclosure. simultaneously all independent variables affect the corporate disclosure disclosure.

Item Type:	Article
Subjects:	H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance
Divisions:	Library of Congress Subject Areas > Prodi S2 Magister Manajemen Prodi S2 Magister Manajemen
Depositing User:	Mr. Batara Maju Simatupang
Date Deposited:	18 Feb 2022 04:38
Last Modified:	18 Feb 2022 04:38
URI:	http://repository.ibs.ac.id/id/eprint/4446

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