Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Vol 5, No 2 (2017)

Firm Size, Board Size, And Ownership Structure And Risk Management Disclosure

Dwi Pangestuti (Faculty of Economics, State University of Jakarta)
Erika Takidah (Faculty of Economics, State University of Jakarta)
Ratna Anggraini ZR (Faculty of Economics, State University of Jakarta)

Article Info

Publish Date
05 Mar 2019

Abstract

This research aims to examine the influence of firm size, board size, and ownership structure on risk management disclosure on syariah banking in Indonesia 2011-2014. This research uses secondary data which is the annual report of syariah banking. The sample was selected by purposive sampling which are 10 syariah banking qualified in this research. This research conducts multiple linear regression analysis method to examine the hypothesis in the level of significance 5%. The result of this research showed that firm size, board size and public ownership have influence on risk management disclosure. Meanwhile, the institutional ownership didn’t have a significant impact on risk management disclosure

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Journal Info
Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Website

Abbrev

jaki

Publisher

Sekolah tinggi ekonomi islam SEBI

Subject

Religion Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Keuangan Islam (JAKIs) is a scholarly journal published by the Department of Islamic Accounting, Sekolah Tinggi Ekonomi Islam SEBI (STEI SEBI). The JAKIs publishes twice a year in April and October. The journal has been publishing scholarly papers since 2013. All submitted ...