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All Journal Jurnal Pendidikan Indonesia (Japendi) Eduvest - Journal of Universal Studies
Ardila Galuh Savitri
Universitas Indonesia
Aerospace Engineering Computer Science & IT Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences

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Effect of Share Ownership Concentration, Audit Committee Meeting Frequency, Type of External Auditor, and Risk Monitoring Committee Size on Operational Risk Disclosure in Non-Bank Financial Services Institutions (LJKNB) for the 2019-2023 Period Jane Naomi; Lolita Akbar; Ardila Galuh Savitri; Rachmi Syamsi; Dewi Hanggraeni
Jurnal Pendidikan Indonesia Vol. 6 No. 1 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i1.6772

Abstract

In an increasingly complex global business environment, effective corporate governance is one of the main pillars to maintain economic stability and encourage sustainable growth in the financial sector. This study aims to analyze the Effect of Share Ownership Concentration, Audit Committee Meeting Frequency, Type of External Auditor, and Risk Monitoring Committee Size on Operational Risk Disclosure in Non-Bank Financial Services Institutions (LJKNB) for the 2019–2023 Period. The content analysis method was used to collect operational risk disclosure data from the annual reports of 42 LJKNB listed on the IDX during the period 2019 to 2023. Using GLS regression analysis, this study shows the influence of governance on the disclosure of operational risks quantitatively and qualitatively. The results show that the concentration of share ownership, the number of audit committee meetings, and the external auditors of the Big 4 have a significant positive effect on the disclosure of quantitative operational risks, while the number of risk monitoring committees has a significant negative effect. The four governance variables did not have a significant effect on the qualitative disclosure of operational risks
The Influence of Firm-Specific, Industry-Specific, Macroeconomic Factors, and Risk-Based Capital (RBC) on the Profitability of Life Insurance Companies in Indonesia Ardila Galuh Savitri
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.52163

Abstract

This study aims to determine the influence of Firm-specific, Industry-specific, Macroeconomic factors, and Risk Based Capital (RBC) on the profitability of life insurance companies in Indonesia. This study uses secondary data, namely financial statement data of life insurance companies in Indonesia, macroeconomic data, and other information available on company websites, AAJI, OJK, and other sources. The data period used covers 2019 to 2023. The analysis method applied is regression analysis. Findings show that previous research conducted by Killins (2020) in Canada found that firm-specific factors such as liquidity and economic growth influence company profitability, while company size has a negative relationship with profitability. Industry-specific factors did not yield significant results related to profitability. Macroeconomic factors such as GDP growth and equity return show a significant influence on company profitability. In a study conducted by de Haan and Kakes (2010) in the Netherlands, it was shown that insurance companies with high profitability tend to have better solvency levels. The findings of this study can provide insights for life insurance companies in Indonesia regarding the factors that influence their profitability. This study contributes to understanding how Firm-specific, Industry-specific, Macroeconomic factors, and Risk Based Capital (RBC) affect the profitability of life insurance companies in Indonesia.
Effect of Share Ownership Concentration, Audit Committee Meeting Frequency, Type of External Auditor, and Risk Monitoring Committee Size on Operational Risk Disclosure in Non-Bank Financial Services Institutions (LJKNB) for the 2019-2023 Period Jane Naomi; Lolita Akbar; Ardila Galuh Savitri; Rachmi Syamsi; Dewi Hanggraeni
Jurnal Pendidikan Indonesia Vol. 6 No. 1 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i1.6772

Abstract

In an increasingly complex global business environment, effective corporate governance is one of the main pillars to maintain economic stability and encourage sustainable growth in the financial sector. This study aims to analyze the Effect of Share Ownership Concentration, Audit Committee Meeting Frequency, Type of External Auditor, and Risk Monitoring Committee Size on Operational Risk Disclosure in Non-Bank Financial Services Institutions (LJKNB) for the 2019–2023 Period. The content analysis method was used to collect operational risk disclosure data from the annual reports of 42 LJKNB listed on the IDX during the period 2019 to 2023. Using GLS regression analysis, this study shows the influence of governance on the disclosure of operational risks quantitatively and qualitatively. The results show that the concentration of share ownership, the number of audit committee meetings, and the external auditors of the Big 4 have a significant positive effect on the disclosure of quantitative operational risks, while the number of risk monitoring committees has a significant negative effect. The four governance variables did not have a significant effect on the qualitative disclosure of operational risks
Co-Authors Hanggraeni, Dewi Jane Naomi Lolita Akbar Rachmi Syamsi