ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP RISK DISCLOSURE (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia 2012-2014)
Abstract: The purpose of this
study was to examine the effect of board size,the proportion of independent
board, managerial ownership, and institutional ownership. While risk disclosure
as the dependent variable was measured using RDI (Risk Disclosure Index). There
are 46 items on RDI. RDI incorporate components that are relevant to the
banking companies, which came from Bank Indonesia Circular Letter in 2012. The
elements contained in Circular Letter of Bank Indonesia has become material to
obtain a list of disclosures of each company.
This study uses secondary data with entire population manufacture
companies listed in the Indonesia Stock Exchange (BEI) in 2012 up to 2014.
Sample contains from 28 companies. The method used to determine the sample
using purposive sampling. The analytical method used is multiple regression as
the analysis technique using by SPSS.
The results of hypothesis testing showed that board size and
institutional ownership positively affects risk disclosure. While the
proportion of independent board and managerial ownership did not significantly
affect risk disclosure.
Keywords: board size,the
proportion of independent board, managerial ownership, institutional ownership,
risk disclosure, RDI
Penulis: Hermas Aditya, Wahyu
Meiranto
Kode Jurnal: jpakuntansidd150728
