公司规模、董事会规模、股权结构和风险管理披露

Dwi Pangestuti, E. Takidah, Ratna Anggraini Zr
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引用次数: 5

摘要

本研究旨在考察2011-2014年印尼伊斯兰银行公司规模、董事会规模和股权结构对风险管理披露的影响。本研究使用的二手数据是伊斯兰银行的年度报告。样本采用有目的抽样的方法,选取符合本研究条件的10家伊斯兰银行。本研究采用多元线性回归分析方法,在显著性水平为5%的情况下检验假设。研究结果表明,公司规模、董事会规模和公众持股对风险管理信息披露有影响。同时,机构持股对风险管理信息披露没有显著影响
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Firm Size, Board Size, And Ownership Structure And Risk Management Disclosure
This research aims to examine the influence of firm size, board size, and ownership structure on risk management disclosure on syariah banking in Indonesia 2011-2014. This research uses secondary data which is the annual report of syariah banking. The sample was selected by purposive sampling which are 10 syariah banking qualified in this research. This research conducts multiple linear regression analysis method to examine the hypothesis in the level of significance 5%. The result of this research showed that firm size, board size and public ownership have influence on risk management disclosure. Meanwhile, the institutional ownership didn’t have a significant impact on risk management disclosure
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