PENGARUH STRUKTUR KEPEMILIKAN DAN TINGKAT PROFITABILITAS TERHADAP RISK MANAGEMENT DISCLOSURE (Studi Survei Industri Perbankan yang Listing di Bursa Efek Indonesia Tahun 2009-2011)

Abstract

This study aimed to examine the effect of ownership structure and the level of profitability on the disclosure of risk management. Independent variable in this study is the management ownership, ownership of domestic institutions, foreign institutional ownership, public ownership and the level of profitability. The dependent variable in this study is the disclosure of risk management.

The sample used in this study is a secondary data derived from the Indonesian Stock Exchange (BEI), the annual report of the banking industry in Indonesian Stock Exchange listing of the years 2009-2011. Samples were taken by using purposive sampling method. The samples used were 27 Bank over a period of 3 years (2009-2011). The method of analysis in this study using multiple regression.

The results of this study indicate that the level of profitability effect on risk management disclosure. While management ownership, ownership of domestic institutions, foreign institutional ownership and public ownership does not effect the disclosure of risk management.

Keywords : Disclosure of risk management, ownership structure, profitability, stakeholder theory and agency theory.