PENGARUH KEPEMILIKAN PUBLIK, RISK MANAGEMENT COMMITTEE, BANK SIZE, LEVERAGE DAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO (Studi Empiris Pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)

Nisa Nailur Rahma, Luciana Spica Almilia

Abstract


Every company is definitely at risk financial risk or operational risk. In the uncertaineconimic situation, risk management is one of the ways to reduce and deal with the possible risk faced by the company. This research aims to analyze the effect of public ownership, risk management committee, bank size, leverage and the board of commissioners on the disclosure of risk management. The population used here is secondary data from Indonesia Stock Exchange (IDX), namely the annual report of the company”s conventional banks registered in the period 2011-2015. Examples of studies using a purposive sample and final data consist of 35 companies. The statistical method used is regression analysis, test the hypothesis by t test and F. Results of a study suggest that (1) public ownership has no effect on risk management disclosure (2) risk management committe affecting risk management discolsure (3) bank size has no effect against the risk management disclosure (4) leverage affects the disclosure risk management (5) the board of commissioners to affect disclosure of risk management

Keywords


Risk Management Disclosure, Public Ownership, Risk Management Committee, Bank Size, Leverage, Board of Commissioners



DOI: http://dx.doi.org/10.14414/tiar.v8i1.1577

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