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PENGARUH CORPORATE GOVERNANCE TERHADAP RISK MANAGEMENT DISCLOSURE PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA
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Institusion
Universitas Katolik Musi Charitas
Author
Alexander, Thomas
Subject
H Social Sciences (General) 
Datestamp
2022-05-09 12:41:04 
Abstract :
This study aims to determine the factors of Corporate Governance on risk management disclosure. This study uses all banking companies listed on the Indonesia Stock Exchange (IDX) during the year 2012-2016. Sampling used purposive sampling method. The samples obtained are 26 companies with a total of 130 annual reports of companies that become research samples. The tests used a simple regression model. Normality test performed 4 times and not normal. Then the test is done using Non Parametric method with Bootstraping method. As a result, only variable of education variable that influence to Risk Management Disclosure and variable of number of board of commissioner meeting, proportion of independent audit committee, proportion of independent board of commissioner does not affect Risk Management Disclosure. However, the entire research hypothesis was rejected because it was not in accordance with the results of the study Key Words : Risk Managemet Disclosure, Corporate Governance, Annual Report, Disclosure, board of commissioner, audit committee. 
Institution Info

Universitas Katolik Musi Charitas