THE ANALYSIS OF PROFITABILITY AND LEVERAGE IMPACT TOWARDS RISK DISCLOSURE: A STUDY OF BANKING SECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX)

Christina B1034161002 Christina

Abstract


ABSTRACT

     The study about Risk Disclosure had been studied by many researchers in their study. Researchers want to know the factors that affected the existence of Risk Disclosure. This study was condusted to examine the effect of the Profitability and Leverage toward Risk Disclosure of the Banking Sector Company that listed in Indonesia Stock Exchange (IDX).

     This study was aim to describe the effect of the Profitability and Leverage ratio towards the Risk Disclosure of the Banking Sector Company that listed in Indonesia Stock Exchange (IDX). The sample that were taken in this study consist of 44 samples that has been taken from Indonesia Stock Exchange’s website. The Profitability such as Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) and Leverage such as Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) that were used as the independent variables to determine the effect towards the Risk Disclosure. The analysis method that were used was multiple regression analysis and using Microsoft Excel and SPSS 23 as the tool of analysis.

     The result of the study showed that from the five independent variables, only one of them have a significant effect, meanwhile the other independent variable has no significant effect. Net Profit Margin (NPM) have a significant effect to the Risk Disclosure at the 5% level of significance. Return on Asset (ROA), Return on Equity (ROE), Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER) has no significant effect towards Risk Disclosure.

Keywords : Risk Disclosure, Profitability, Leverage, Return on Asset, Return on Equity, Net Profit Margin, Debt to Asset Ratio, and  Debt to Equity Ratio

 

 

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