Pengambilan Risiko Perbankan dan Tata Kelola Perusahaan : Peran Dewan Komisaris

H, ANGGRAINI WAHYU (2017) Pengambilan Risiko Perbankan dan Tata Kelola Perusahaan : Peran Dewan Komisaris. Other thesis, Universitas Sebelas Maret.

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    This study aims to examines the the relationship between corporate governance(focussing on board comissioner roles) on bank risk-taking. Concentrated ownership in Indonesian banking industry has led to various agency problem. Not only problem between agent - principal in agency theory context but also controlling-minority shareholder problem. Using dataset panel of 110 banks in Indonesia over 2006-2016 (700 observations), this study finds that both board size and percentage of board independence have a negative effect on bank risk-taking(measured by 1/Z-score,NPL ratio and CAR). It shows that bank with larger and high percentage of independence board have less probability of insolvent and more cautious in giving loans. This study also examines the effect of board structure on bank risk-taking in each different ultimate shareholder as robustness check, which is categorize as government,private/family and institutional ultimate shareholder. The result shows that larger board size in government-owned bank tend to be risk averse, same as institutional-owned bank. The different result comes from private/family-owned bank which board size and board independence have a positive effect on bank risk-taking.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi dan Bisnis
    Fakultas Ekonomi dan Bisnis > Akuntansi
    Depositing User: Retno Andriani
    Date Deposited: 13 Dec 2017 08:00
    Last Modified: 13 Dec 2017 08:00

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