Swarte, Wayan and Lindrianasari, Lindrianasari and Prasetyo, Tri Joko and Sudrajat, Sudrajat and Dharma, Fitra (2019) PENGARUH STRUKTUR KEPEMILIKAN DAN TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO. Ekuitas: Jurnal Ekonomi dan Keuangan, 3 (4). pp. 505-523. ISSN e-ISSN 2548 – 5024
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Abstract
This study aims to provide empirical evidence of the influence of ownership structure and corporate governance on the disclosure of risk management in the banking industry in Indonesia. The measurement of the dependent variable, namely the disclosure of risk management in this study, refers to the circular letter of Bank Indonesia No. 14/35 / DPNP 2012 concerning the Contents of Commercial Bank Annual Reports and Certain Annual Reports Delivered to Bank Indonesia. The sample used in this study is a banking company listed on the Indonesia Stock Exchange in 2013-2017. The sample is determined based on purposive sampling technique, that is, the sample is chosen based on the availability of information and compliance with the criteria determined in this study, so that a sample of 32 companies with 160 data observations is obtained. Hypothesis testing is done by multiple linear regression. The results showed that management ownership did not have a negative and not significant effect on risk management disclosures, foreign ownership had a positive and not significant effect on risk management disclosures, the size of the audit committee had a positive and not significant effect, subsequently the variable of public ownership and the size of independent commissioners had a positive and significant effect. on risk management disclosures
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | DR Fitra dharma |
| Date Deposited: | 19 May 2020 13:59 |
| Last Modified: | 19 May 2020 13:59 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/20154 |
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