Analisis Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Risiko dalam Laporan Tahunan Perusahaan Perbankan di Indonesia Tahun 2017

Abstract

The objective for this study is to examine the factors that influencing the level of risk disclosure such as audit committee, independence board of comissioners, managerial ownership, institusional ownership, company size, external auditor quality and financial performance. Content analysis is used to collect and analyze data of forty two annual reports from Indonesian Banking Companies in year 2017. The results indicates that audit committee, independence board of comissioners, managerial ownership, company size and financial performance didn’t have relationship with the level of risk disclosure. Nevertheless, institusional ownership and external auditor quality have positively affect the level of companies risk disclosure.

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