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All Journal JESH: Journal of Economics, Social, and Humanities
Deva Nailul Faiz
Universitas Muhammadiyah Purwokerto

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The Effect of Institutional Ownership and Characteristics of The Audit Committee on Corporate Risk Disclosure of Banks In Indonesia Wuni Utari; Deva Nailul Faiz; Silvia Rosalina; Bima Cinintya Pratama
Journal of Economics, Social, and Humanities Vol. 1 No. 1 (2023): JESH: Journal of Social, Economics, and Humanities
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jesh.v1i1.66

Abstract

This study aims to prove the effect of institutional ownership, and audit committee characteristics on corporate risk disclosure. The population used in this study is a Banking Company listed on the BEI during 2008-2020. The sampling technique used was purposive sampling and 161 samples were obtained that met the criteria. The analytical method used is multiple regression model. Based on the tested hypothesis, it proves that the institutional ownership and number of audit committee meetings have a positive effect on the corporate risk disclosure, while audit committee size have no effect on the corporate risk disclosure.
Co-Authors Bima Cinintya Pratama Silvia Rosalina Wuni Utari