Indonesian Journal of Applied Accounting and Finance
Vol. 3 No. 2 (2024): December

Analysis of Financial Risk Disclosure in State-Owned Enterprises in the Infrastructure Sector

Rahmawati, Annisa (Unknown)
Rahmawati, Isna Putri (Unknown)



Article Info

Publish Date
31 Dec 2024

Abstract

This study aims to determine financial risk disclosure, liquidity risk disclosure, credit risk disclosure, interest rate risk disclosure, exchange rate risk disclosure, capital structure risk disclosure, and general risk disclosure. This research is qualitative descriptive research that describes financial risk disclosure in detail. The object of this research is the infrastructure sector State-Owned Enterprises listed on the Indonesia Stock Exchange from 2021 to 2023, totaling six companies. The data analysis method is done by content analysis. The results show that the overall level of financial risk disclosure increases from 2021 to 2022 but remains the same in 2023. The same level of risk disclosure for three years occurs in the disclosure of liquidity risk, interest rate risk, exchange rate risk, and general risk. Credit risk disclosure increases from 2021 to 2023, while capital structure risk disclosure decreases in 2023.

Copyrights © 2024






Journal Info

Abbrev

akumulasi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The purpose of this journal is to publish the research results and thoughts on applied accounting and finance which is relevant to the development of accounting and finance professions and practices in Indonesia. This journal covers research in the following areas: Financial Accounting Public Sector ...