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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) · pp. 60–66

DOI
10.15294/aaj.v9i1.20956
ISSN
2502-6216, 2252-6765
Published
2020-07-29
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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.

Collaboration network of the authors

38 authors · 54 co-authorship links

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  • Universitas Teknologi Digital Indonesia
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Kuat Waluyo JatiAffiliation unknown2
Nina OktarinaAffiliation unknown1
Heni Agus PurwantiAffiliation unknown1
Bowo SumantoAffiliation unknown1
Kiswanto KiswantoAffiliation unknown1
Wahyu PratiwiAffiliation unknown1
Fitantri Ambar RiniAffiliation unknown1
Pujianto PujiantoUniversitas Teknologi Digital Indonesia1
Awalya Ma’rifatul JannahAffiliation unknown1
Sofrotul NikhmahAffiliation unknown1
Suci AstutiAffiliation unknown1
Taufan PrihadiniAffiliation unknown1
Achmad FurqonAffiliation unknown1
Achmad RifaiAffiliation unknown1
Achmad Riqi DzulkurnainAffiliation unknown1
Prasti PraditasariAffiliation unknown1
Lilis SaputriAffiliation unknown1
Yogi ArumsariAffiliation unknown1
Andika Bayu EstiawanAffiliation unknown1
Ishlah AvianAffiliation unknown1
Laeli MafudahAffiliation unknown1
Nurul ArifahAffiliation unknown1
Ayuni Riska PutriAffiliation unknown1
Dwi IstikhomahAffiliation unknown1
Winda PuspitasariAffiliation unknown1
Yusi ArdiniAffiliation unknown1
Muhammad Ihlashul'amalAffiliation unknown1
Annis Nurfitriana NihayahAffiliation unknown1
Ayuntavia AyuntaviaAffiliation unknown1
Rima MurtiningsihAffiliation unknown1
Anisa Sofi ZakiyaAffiliation unknown1
Enggarningtyas Retno PinastiAffiliation unknown1
Hazizul HazizulAffiliation unknown1
Usman RadianaAffiliation unknown1
Venny KarolinaAffiliation unknown1
Marinu WaruwuAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<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>