DAMPAK STRUKTUR DEWAN, PENGENDALIAN RISIKO TERHADAP LAPORAN KEBERLANJUTAN

Authors

  • Novia Analia
  • Bobby Wiryawan Saputra

DOI:

https://doi.org/10.61769/jabs.v4i2.469

Abstract

ABSTRACT
This research aims to observe about how much influence the board structure, dan risk management to the company’s sustainability report disclosure either directly or indirectly in the sector banking companies listed in Indonesia Stock Exchange and London Stock Exchange. The factors examined in this research are sustainability report disclosure as the dependent variable while the board of directors, and credit risk as independent variable. The sample of this research consists of eight companies listed in Indonesia Stock Exchange and ten companies listed in London Stock Exchange that disclosure their sustainability report consistently in the period 2012-2016. The data used in this research are secondary data and selection of samples using purposive sampling method. The analytical method used is path analysis method to examine the effect of the board of directors, and credit risk to the company’s sustainability report disclosure either directly or indirectly. Based on the results of the study found that the board of directors has a positive effect on the SR disclosure, credit risk has not effect on the SR disclosure, and the board of directors and credit risk have effect on the SR disclosure for Indonesia. Meanwhile, the results of England found that the board of directors has not effect on the SR disclosure, credit risk has negative effect on the SR disclosure, and the board of directors and credit risk have effect on the SR disclosure.
Keywords: the board structure, the board of directors, risk management, credit risk, sustainability report
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh struktur dewan, dan manajemen risiko terhadap pengungkapan sustainability report (SR) erusahaan baik secara langsung maupun tidak langsung pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia, dan London Exchange Stock. Faktor-faktor yang diuji dalam penelitian ini adalah pengungkapan SR sebagai variabel dependen. Sedangkan dewan direksi, risiko kredit sebagai variabel independen. Sampel penelitian ini terdiri dari enam perusahaan yang terdaftar dalam Bursa Efek Indonesia (BEI) dan sepuluh perusahaan yang terdaftar dalam London Exchange Stock yang mengungkapkan SR secara konsisten dalam periode tahun 2012-2016. Data yang digunakan dalam penelitian ini adalah data sekunder dan pemilihan sampel menggunakan metode purposive sampling. Metode analisis yang digunakan adalah metode analisis jalur untuk menguji pengaruh dewan direksi, dan risiko kredit terhadap pengungkapan SR perusahaan baik secara langsung maupun tidak langsung. Hasil penelitian untuk negara Indonesia menunjukkan bahwa dewan direksi secara parsial berpengaruh positif terhadap pengungkapan SR, risiko kredit secara parsial tidak berpengaruh terhadap pengungkapan SR, dan dewan direksi dan risiko kredit secara simultan berpengaruh terhadap pengungkapan SR. Sedangkan untuk negara Inggris menunjukkan bahwa dewan direksi secara parsial tidak berpengaruh terhadap pengungkapan SR, risiko kredit secara parsial berpengaruh terhadap pengungkapan SR, dan dewan direksi dan risiko kredit memiliki pengaruh secara simultan terhadap pengungkapan SR.

Kata kunci: struktur dewan, dewan direksi, manajemen risiko, risiko kredit, sustainability report

Downloads

Published

2019-09-01

Issue

Vol. 4 No. 2 (2019)

Section

Articles

License

You are free to:

  1. Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
  2. Adapt — remix, transform, and build upon the material for any purpose, even commercially.
  3. The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  1. Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  2. ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
  3. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Notices:

You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.

No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.