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The Effect of Corporate Governance Mechanisms, Capital Structure and Firm Size on Risk Management Disclosure

Accounting Analysis Journal · Vol. 9 No. 1 (2020) · hlm. 60–66

DOI
10.15294/aaj.v9i1.20956
ISSN
2502-6216, 2252-6765
Terbit
2020-07-29
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to determine the effect of the duties and responsibilities of directors, institutional ownership, managerial ownership, capital structure and firm size on RMD in an Islamic banks. The population in this study is the Islamic Banks in Indonesia. There is 35 annual reports of Islamic banks as samples. The analytical method used is multiple linear regression analysis using SPSS tool. The results showed that the firm size significant positive effect on RMD. While the other variables are the duties and responsibilities of directors, institutional ownership, managerial ownership and capital structure does not affect the RMD. Researchers further advised to analyze other factors that may affect the RMD on Islamic banks such as the duties and responsibilities of the board of commissioners. Keywords: Risk Management Disclosure (RMD), Mechanism Corporate Governance, Duties and Responsibilities of Directors, Institution Ownership, Management Ownership, Capital Structure, Firm Size.

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  • Universitas Teknologi Digital Indonesia
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Kuat Waluyo JatiAfiliasi tidak diketahui2
Nina OktarinaAfiliasi tidak diketahui1
Heni Agus PurwantiAfiliasi tidak diketahui1
Bowo SumantoAfiliasi tidak diketahui1
Kiswanto KiswantoAfiliasi tidak diketahui1
Wahyu PratiwiAfiliasi tidak diketahui1
Fitantri Ambar RiniAfiliasi tidak diketahui1
Pujianto PujiantoUniversitas Teknologi Digital Indonesia1
Awalya Ma’rifatul JannahAfiliasi tidak diketahui1
Sofrotul NikhmahAfiliasi tidak diketahui1
Suci AstutiAfiliasi tidak diketahui1
Taufan PrihadiniAfiliasi tidak diketahui1
Achmad FurqonAfiliasi tidak diketahui1
Achmad RifaiAfiliasi tidak diketahui1
Achmad Riqi DzulkurnainAfiliasi tidak diketahui1
Prasti PraditasariAfiliasi tidak diketahui1
Lilis SaputriAfiliasi tidak diketahui1
Yogi ArumsariAfiliasi tidak diketahui1
Andika Bayu EstiawanAfiliasi tidak diketahui1
Ishlah AvianAfiliasi tidak diketahui1
Laeli MafudahAfiliasi tidak diketahui1
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Dwi IstikhomahAfiliasi tidak diketahui1
Winda PuspitasariAfiliasi tidak diketahui1
Yusi ArdiniAfiliasi tidak diketahui1
Muhammad Ihlashul'amalAfiliasi tidak diketahui1
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Ayuntavia AyuntaviaAfiliasi tidak diketahui1
Rima MurtiningsihAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">The Effect of Corporate Governance Mechanisms, Capital Structure  and Firm Size on Risk Management Disclosure</dc:title>
	<dc:creator>Larasati, Desi</dc:creator>
	<dc:creator>Asrori, Asrori</dc:creator>
	<dc:description xml:lang="en-US">This study aims to determine the effect of the duties and responsibilities of directors, institutional ownership, managerial ownership, capital structure and firm size on RMD in an Islamic banks. The population in this study is the Islamic Banks in Indonesia. There is 35 annual reports of Islamic banks as samples. The analytical method used is multiple linear regression analysis using SPSS tool. The results showed that the firm size significant positive effect on RMD. While the other variables are the duties and responsibilities of directors, institutional ownership, managerial ownership and capital structure does not affect the RMD. Researchers further advised to analyze other factors that may affect the RMD on Islamic banks such as the duties and responsibilities of the board of commissioners.&amp;nbsp;
Keywords: Risk Management Disclosure (RMD), Mechanism Corporate Governance, Duties and Responsibilities of Directors, Institution Ownership, Management Ownership, Capital Structure, Firm Size.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-07-29</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/20956</dc:identifier>
	<dc:identifier>10.15294/aaj.v9i1.20956</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 9 No 1 (2020): March; 60-66</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v9i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/20956/16604</dc:relation>
</oai_dc:dc>