MEKANISME CORPORATE GOVERNANCE DAN RISK DISCLOSURES: STUDI PADA ANNUAL REPORT BANK DEVISA DI INDONESIA
DOI:
https://doi.org/10.29303/akurasi.v4i2.124Keywords:
Risk Disclosures, Annual Report, Corporate GovernanceAbstract
Otoritas Otoritas Jasa Keuangan telah menyusun Roadmap Keuangan Berkelanjutan dalam jangka panjang 2020-2024 yang menekankan pada integrasi risk management, corporate governance, penilaian tingkat kesehatan bank dan keuangan berkelanjutan. Penelitian ini bertujuan menguji pengaruh mekanisme corporate governance terhadap risk disclosures pada 11 bank devisa yang terdaftar di Bursa Efek Indonesia dalam era Roadmap Keuangan Berkelanjutan dengan menggunakan analisis regresi berganda data panel Generalized Least Square. Metode content analysis digunakan pada annual report periode 2015-2020 untuk menilai risk disclosures. Hasil penelitian mengungkapkan bahwa frekuensi rapat dewan komisaris, ukuran komite audit, dan frekuensi rapat komite audit sebagai proksi dari mekanisme corporate governance berpengaruh signifikan terhadap risk disclosures. Temuan penelitian ini mengimplikasikan bahwa hadirnya struktur pengawasan dalam suatu perusahaan berperan penting dalam mendeteksi risk disclosures.
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