PERAN CORPORATE GOVERNANCE DALAM PRAKTIK RISK DISCLOSURE PADA PERBANKAN INDONESIA
Abstract: The purpose of this
study is to examine the effect of corporate governance to risk disclosure
ofIndonesian banks. Corporate governance are identified as the board size, the
proportion ofindependent director, the proportion of woman director, the
educational background of presidentdirector, the culture background of
president director, the number of board meetings, the number ofaudit committee
meetings and the proportion of independen audit committee members. This
studyalso uses leverage and profitability as control variable. The level of
risk disclosure is measuredbased on identified items of Lampiran Surat Edaran
Bank Indonesia No.5/21/DPNP/2003. Underpurposive sampling, secondary data of 60
annual reports year 2007-2009 of banks in IndonesianStock Exchange are
selected.The average level of risk disclosure is 51.42%. The result indicatesthat
the level of risk disclosure of banking is at low since risk disclosure is
mandatory disclosureaccording PSAK No. 31 (revised 2000), PBI Nomor:
5/8/PBI/2003, PSAK 50 (2006) andP3LKEPPBANK (2008). The result of multiple
regression shows that corporate governance affectsthe level of risk disclosure
through the variable board size and the number of board meetings.
Othervariable, the proportion of independent director, proportion of woman
director, educationalbackground of president director, culture background of
president director, the number of auditcommittee meeting, and proportion of
independen audit committee members are not goodpredictors for level of risk
disclosure.
Penulis: Djoko Suhardjanto,
Aryane Dewi, Erna Rahmawati, Firazonia M
Kode Jurnal: jpakuntansidd120441
