PENGUNGKAPAN RISIKO PERUSAHAAN PERBANKAN DI INDONESIA (Studi Kasus Perusahaan Perbankan Listing Pada Periode 2010 - 2013)

Perdana, Dananjaya (2015) PENGUNGKAPAN RISIKO PERUSAHAAN PERBANKAN DI INDONESIA (Studi Kasus Perusahaan Perbankan Listing Pada Periode 2010 - 2013). Other thesis, Universitas Sebelas Maret.

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    Abstract

    The purpose of this study is to examine the extent of risk disclosure of the banking companies and its affecting factor. Starting 2009, Indonesia Central Bank require the banking companies to disclose of risk consisting of credit risk, market risk, liquidity risk, operational risk, compliance risk, legal risk, reputation risk, and strategic risk. This study examine whether firm size, profitability, leverage, and management ownership affect the risk disclosure. The risk disclosure is proxied by an index that consists of mandatory and voluntary. Population in this study is all bank listed in Indonesia Stock Exchange (IDX) in the year 2010 to 2013. The sampling method in this study is purposive sampling producing 29 banking companies. The method of analysis is multiple regresion analysis. The results of the study indicate that firm size and profitability have a negative and not significant association with total disclosure. In contrast, firm size has a positive and significant association with voluntary risk disclosure. Profitability has a positive but not significant association with voluntary risk disclosure. Leverage and management ownership have a positive association with total risk disclosure and voluntary risk disclosure. Leverage has significant association with total risk disclosure but not significant with voluntary risk disclosure. Management ownership has not significant association with total risk disclosure but in voluntary risk disclosure have a significant association. Keywords : disclosure, banking, firm size, profitability, leverage, and management ownership.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Akuntansi
    Depositing User: Nur Aisyah Puji Utami
    Date Deposited: 31 Aug 2015 13:42
    Last Modified: 31 Aug 2015 13:42
    URI: https://eprints.uns.ac.id/id/eprint/17116

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