PENGARUHSTRUKTUR KEPEMILIKAN DAN TINGKAT PROFITABILITAS TERHADAP PENGUNGKAPAN MANAJEMEN RESIKO

Ikhwan Ahmad Prayogo, 2014: The Effect of Ownership Structure and The Level of Profitability on The Disclosure of Risk Management:(1) M.Yasser Arafat, S.E., Akt, M.M :(2) Diena Noviarini, M.MSi. 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 Exchangelisting of the years 2010-2012. Samples were taken by using purposive sampling method. The samples used were 20 Bank over period of 3 years (20102012). The method of analysis in this study using multiple regression. The results of this study indicate that management ownership effect on risk management disclosure. While ownership of domestic institutions, foreign institutional ownership, public ownership and the level of profitability does not effect the disclosure of risk management. Keywords:Disclosure of risk management, ownership structure, profitability