Firm Size, Board Size, And Ownership Structure And Risk Management Disclosure

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 05 Mar 2019Publisher:Sekolah Tinggi Ekonomi Islam SEBIJournal:JURNAL AKUNTANSI DAN KEUANGAN ISLAM, volume 5, pages 117-137 (issn: 2338-2783, eissn: 2549-3876,

Copyright policy )

Authors: Dwi Pangestuti; Erika Takidah; Ratna Anggraini ZR;

doi: 10.35836/jakis.v5i2.18

Firm Size, Board Size, And Ownership Structure And Risk Management Disclosure

- Summary
- Metrics

Abstract

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

Related Organizations

Faculty of Economics
Ukraine
State University of Jakarta
Indonesia

Impact byBIP!

	selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	2
	popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.	Average
	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Average
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Average