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All Journal Diponegoro Journal of Accounting DERIVATIF Jurnal Akuntansi dan Pajak Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Jurnal Analisis Bisnis Ekonomi EQIEN - JURNAL EKONOMI DAN BISNIS FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Aktiva : Jurnal Akuntansi dan Investasi Penentuan harga obligasi dan teori tingkat bunga JEMMA | Journal of Economic, Management and Accounting FINANCIAL : JURNAL AKUNTANSI Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN The Indonesian Journal of Accounting Research Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Literatus Al-Mal:Jurnal Akuntansi dan Keuangan Islam Shafin: Sharia Finance and Accounting Journal Jurnal Bingkai Ekonomi (JBE) Mutanaqishah: Journal of Islamic Banking Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Majapahit Journal of Islamic Finance dan Management Journal Economic Excellence Ibnu Sina Jurnal Akuntansi dan Keuangan Islam (JAKIs) Majapahit Journal of Islamic Finance dan Management Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Jurnal Analisis Bisnis Ekonomi
Rahmat Fajar Ramdani
Universitas Islam Negeri Raden Intan Lampung
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Journal : Literatus

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The Supervisory Role of the Board of Commissioners and Audit Committee on Compliance with Financial Instrument Risk Disclosure in Indonesian General Banking Ramdani, Rahmat Fajar
LITERATUS Vol 6 No 2 (2024): Jurnal Ilmiah Internasional Sosial Budaya
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v6i2.1801

Abstract

Banking is a corporate sector that has high financial risks on financial instruments so that complete and transparent disclosure of risk information is needed to increase stakeholder trust. The purpose of this study is to examine the role of the existence of the board of commissioners and audit committees on compliance with risk disclosure on financial instruments in the general banking sector in Indonesia. This study uses 46 non-sharia general banks listed on the Indonesia Stock Exchange for the period 2021 to 2023. This study uses the number of boards of commissioners and audit committees as a measure of the board of commissioners and audit committee variables, this study uses a financial risk disclosure index compiled based on PSAK 107. To test the research hypothesis using multiple linear regression analysis. The results of the study empirically prove that the existence of the board of commissioners and audit committee can significantly affect the level of financial risk disclosure on financial instruments in general banking in Indonesia so that it can be concluded that the role of supervision of the audit committee and board of commissioners is able to strengthen management compliance with the provisions of accounting standards according to PSAK applicable in Indonesia.
Co-Authors A. Zuliansyah Abdullah Hasan, M Hadi Alamsyah Ainul Fitri Any Eliza Celly Novita Darmayanti, Elmira Febri Dimas Pratomo Dinda Fali Rifan Ersi Sisdianto Ersi Sisdianto Evi Ekawati Firginia Amanda Lelawati, Nina Muhammad Iqbal Muhammad Kurniawan Muhammad Kurniawan Nani Septiana Nina Lelawati Novita Lela Sari Peftiani, Widia Pratomo, Dimas Putri, Lusiana Sindi Okvaniar Vira Choiroel Nisa Vira Choiroel Nisa Zulaikha Zulaikha