Pengungkapan Risiko Keuangan Perbankan Dilihat dari Corporate Governance

Himmatus Sholikhah (Prodi Akuntansi/Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta)
Shinta Permata Sari (Prodi Akuntansi/Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta)

Prosiding University Research Colloquium
Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi

Banking sector is one of economics sectors that support the rapid improvement on economic growth, but the economic instability make banking companies inseparable from financial risk. In order to maintain business continuity, banking companies must carry out good corporate governance to represent financial risk disclosure as a priority preview for stakeholders. This study analyze the effect of corporate governance proxies by proportion of the independent commissioners, expertise of audit committee, ownership concentration, and auditor's reputation on financial risk disclosure. The purposive sampling methods use to classify the banking companies listed on the Indonesia Stock Exchange in 2016-2018 which consist of 42 banks. The multiple linear regression uses to analyze the data and the results indicate that auditor’s reputation effects on financial risk disclosure. Meanwhile, proportion of the independent commissioners, expertise of audit committee and ownership concentration have no effect on financial risk disclosure.