UI - Tesis (Membership) :: Kembali

UI - Tesis (Membership) :: Kembali

Pengaruh ukuran bank rasio modal profitabilitas dan kepemilikan bank terhadap tingkat pengungkapan istilah risiko pada perbankan Iindonesia = The effect of bank size capital ratio profitability and bank ownership to risk disclosure level in Indonesian banking industr

Lydia Wijaya; Ancella Anitawati Hermawan, supervisor; Edward Tanujaya, examiner ([Publisher not identified] , 2014)
 Abstrak
[ABSTRAK
Penelitian ini bertujuan untuk mengetahui apakah ukuran bank, rasio modal,
profitabilitas dan kepemilikan berpengaruh terhadap tingkat pengungkapan istilah
risiko pada perbankan di Indonesia. Pengujian hipotesis dilakukan menggunakan
model regresi berganda data panel dari 120 observasi berupa bank-bank yang tercatat
di Bursa Efek Indonesia selama periode 2008 - 2011. Pengukuran risiko setiap bank
dilakukan dengan menghitung seberapa banyak kata setiap jenis risiko disebutkan
dalam laporan tahunan sebuah bank. Hasil penelitian ini memberikan bukti empiris
bahwa hanya ukuran bank yang mempengaruhi tingkat pengungkapan istilah risiko
bank. Pengujian tambahan terhadap tingkat pengungkapan masing-masing jenis risiko
bank juga membuktikan hanya variabel ukuran bank yang mempunyai pengaruh.
Sedangkan variabel rasio modal, profitabilitas dan kepemilikan bank tidak
berpengaruh terhadap tingkat pengungkapan istilah risiko suatu bank.

ABSTRACT
The objective of this research is to analyze whether the bank size, capital ratio,
profitability and bank ownership have an impact to term of risk disclosure level in
Indonesian banking industry. The hypothesis testing uses multiple regression panel
data model of 120 observations of banks listed in Indonesian Stock Exchange during
the period 2008 - 2011. The measurement of risk is tested by counting how many
times word of each type of bank risks are mentioned in the annual report. The
empirical result shows that only bank size effects the bank term of risk disclosure
level. The additional testing for disclosure of each type of bank risks also shows that
only bank size that has influence. The capital ratio, profitability and bank ownership
do not effect the bank term of risk disclosure level, The objective of this research is to analyze whether the bank size, capital ratio,
profitability and bank ownership have an impact to term of risk disclosure level in
Indonesian banking industry. The hypothesis testing uses multiple regression panel
data model of 120 observations of banks listed in Indonesian Stock Exchange during
the period 2008 - 2011. The measurement of risk is tested by counting how many
times word of each type of bank risks are mentioned in the annual report. The
empirical result shows that only bank size effects the bank term of risk disclosure
level. The additional testing for disclosure of each type of bank risks also shows that
only bank size that has influence. The capital ratio, profitability and bank ownership
do not effect the bank term of risk disclosure level]
 File Digital: 1
Shelf
 T-Lydia Wijaya.pdf ::

Catatan : Menu Anggota

 Metadata
No. Panggil : T-Pdf
Nama orang :
Nama orang tambahan :
Nama badan tambahan :
Subjek :
Penerbitan : [Place of publication not identified]: [Publisher not identified], 2014
Program Studi :
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Deskripsi Fisik : xv, 70 pages : illustration ; 28 cm + appendix
Catatan Bibliografi : pages 69-70
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
T-Pdf 15-17-848189244 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20390136