专员委员会在印度尼西亚公共银行风险披露中的作用

Hendro Lukman, A. Cahyadi
{"title":"专员委员会在印度尼西亚公共银行风险披露中的作用","authors":"Hendro Lukman, A. Cahyadi","doi":"10.26740/jpak.v11n2.p164-174","DOIUrl":null,"url":null,"abstract":"Risk Disclosure in annual reports is needed for third parties to get a complete picture of the annual report and the company. One of those who play a role in the risk disclosure policy is the Board of Commissioners. This study aims to analyze the effect of the size of the Board of Commissioners, Independent Commissioners and Board of Commissioners Meetings on risk disclosure in public banking companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. The research methodology used in this study is a quantitative method. Sampling using purposive sampling method. Valid data is 159 data from 35 general banking companies. Data were processed using multiple regression analysis using IBM SPSS version 25 software. The results showed that the size of the Board of Commissioners, Independent Commissioners, and Board of Commissioners Meetings had a positive effect on Risk Disclosure. The implication of this study is the role of shareholders in selecting and appointing members of the board of commissioners who have competency compatibility with the company's business so that they can provide clear information to stakeholders, as well as minimize the occurrence of information asymmetry between management and shareholders. In addition, investors can also use risk disclosure information to consider the company's business in the future.  ","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Peranan Dewan Komisaris Terhadap Risk Disclosure Pada Perbankan Umum Di Indonesia\",\"authors\":\"Hendro Lukman, A. Cahyadi\",\"doi\":\"10.26740/jpak.v11n2.p164-174\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Risk Disclosure in annual reports is needed for third parties to get a complete picture of the annual report and the company. One of those who play a role in the risk disclosure policy is the Board of Commissioners. This study aims to analyze the effect of the size of the Board of Commissioners, Independent Commissioners and Board of Commissioners Meetings on risk disclosure in public banking companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. The research methodology used in this study is a quantitative method. Sampling using purposive sampling method. Valid data is 159 data from 35 general banking companies. Data were processed using multiple regression analysis using IBM SPSS version 25 software. The results showed that the size of the Board of Commissioners, Independent Commissioners, and Board of Commissioners Meetings had a positive effect on Risk Disclosure. The implication of this study is the role of shareholders in selecting and appointing members of the board of commissioners who have competency compatibility with the company's business so that they can provide clear information to stakeholders, as well as minimize the occurrence of information asymmetry between management and shareholders. In addition, investors can also use risk disclosure information to consider the company's business in the future.  \",\"PeriodicalId\":269924,\"journal\":{\"name\":\"Jurnal Pendidikan Akuntansi (JPAK)\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-08-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Pendidikan Akuntansi (JPAK)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.26740/jpak.v11n2.p164-174\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Pendidikan Akuntansi (JPAK)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26740/jpak.v11n2.p164-174","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

为了让第三方全面了解年报和公司,年报中的风险披露是必要的。在风险披露政策中发挥作用的机构之一是委员会。本研究旨在分析2017 - 2021年期间在印尼证券交易所上市的公共银行公司的董事会规模、独立委员会规模和董事会会议规模对风险披露的影响。本研究采用的研究方法是定量方法。抽样采用目的抽样法。有效数据为来自35家普通银行公司的159个数据。采用IBM SPSS 25版软件对数据进行多元回归分析。结果表明,董事会规模、独立委员会规模和董事会会议规模对风险披露具有正向影响。本研究的意义在于股东在选择和任命与公司业务胜任能力相匹配的董事会成员方面的作用,使他们能够向利益相关者提供清晰的信息,并最大限度地减少管理层与股东之间信息不对称的发生。此外,投资者还可以利用风险披露信息来考虑公司未来的经营状况。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Peranan Dewan Komisaris Terhadap Risk Disclosure Pada Perbankan Umum Di Indonesia
Risk Disclosure in annual reports is needed for third parties to get a complete picture of the annual report and the company. One of those who play a role in the risk disclosure policy is the Board of Commissioners. This study aims to analyze the effect of the size of the Board of Commissioners, Independent Commissioners and Board of Commissioners Meetings on risk disclosure in public banking companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. The research methodology used in this study is a quantitative method. Sampling using purposive sampling method. Valid data is 159 data from 35 general banking companies. Data were processed using multiple regression analysis using IBM SPSS version 25 software. The results showed that the size of the Board of Commissioners, Independent Commissioners, and Board of Commissioners Meetings had a positive effect on Risk Disclosure. The implication of this study is the role of shareholders in selecting and appointing members of the board of commissioners who have competency compatibility with the company's business so that they can provide clear information to stakeholders, as well as minimize the occurrence of information asymmetry between management and shareholders. In addition, investors can also use risk disclosure information to consider the company's business in the future.  
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信