ANALISIS DETERMINAN TINGKAT PENGUNGKAPAN RISIKO PERUSAHAAN PERBANKAN DI INDONESIA

ANALISIS DETERMINAN TINGKAT PENGUNGKAPAN RISIKO PERUSAHAAN PERBANKAN DI INDONESIA

risk disclosure, profitability, board size, public ownership, board of commissioners

Disclosure of company risk is disclosure that provides more qualitative information or risk information listed in the notes section of the financial statements in the annual report. The purpose of this study was to analyze the effect of profitability, board size, public share ownership and number of board meetings on the risk disclosure level of banking companies listed on the Indonesia Stock Exchange in 2017-2019. Samples were obtained as many as 120 companies with a purposive sampling method for 3 years. The data analysis technique in this study is multiple linear regression analysis. The results of the analysis show that the size of the board of commissioners has an effect on risk disclosure. Meanwhile, profitability, public share ownership and the number of board meetings have no effect on risk disclosure.

Nadya Ramadhani, Nursiam

http://jam.stieykpn.ac.id/index.php/jam/issue/view/138

STIE YKPN Yogyakarta

Agustus 2021

Sri Wahyuni

P ISSN 2621-7031
E ISSN 2621-704X

PDF

Indonesian

Text

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2021