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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi
Rusmadini, Nurfajrina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Optimizing Risk Management Disclosure in Indonesian Banking: The Role of Internal Governance and Governance-Compliance Quality Rusmadini, Nurfajrina; Kadir, Kadir; Yuliani, Rahma; Hayat, Atma; Chairina, Chairina
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 13 No 3 (2026): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v13i3.72596

Abstract

This study examines the effects of managerial ownership, independent commissioners, and risk monitoring committee activity on risk management disclosure, with governance-compliance quality as a moderating variable. Drawing on Agency Theory and a contingency perspective, the study analyzes 123 bank-year observations from 41 Indonesian listed banks during 2022–2024. Random-effects panel regression incorporates year effects and bank-clustered standard errors. The findings reveal that risk monitoring committee activity and governance-compliance quality positively influence risk management disclosure, whereas managerial ownership and independent commissioners show no significant effects. Governance-compliance quality does not significantly moderate these relationships, while the negative interaction involving committee activity lacks robustness. These findings extend corporate governance literature by demonstrating that active risk oversight and regulatory compliance operate as distinct, largely additive mechanisms rather than complementary governance functions. Bank managers should prioritize effective risk oversight and sustained regulatory compliance to strengthen risk disclosure transparency.
Co-Authors Atma Hayat Chairina Chairina, Chairina Kadir Kadir Yuliani, Rahma