PERAN PEMODERASI KEPEMILIKAN KELUARGA: PENGARUH KARAKTERISTIK DIREKSI TERHADAP TINGKAT PENGUNGKAPAN RISIKO KEUANGAN SERTA IMPLIKASI TERHADAP KINERJA KEUANGAN (Studi Empiris Industri Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2023)

Surahman, Lira Amalia (2024) PERAN PEMODERASI KEPEMILIKAN KELUARGA: PENGARUH KARAKTERISTIK DIREKSI TERHADAP TINGKAT PENGUNGKAPAN RISIKO KEUANGAN SERTA IMPLIKASI TERHADAP KINERJA KEUANGAN (Studi Empiris Industri Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2023). Master thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This study aims to examine the level of risk in disclosure practices and the impact of three board characteristics (director education, board size, and director age) on financial risk disclosure in the banking industry. This research also contributes to the literature by testing the moderating effect of family ownership on the relationship between board characteristics and company risk disclosure, as well as its implications for financial performance. The population in this study consists of banking industry companies listed on the Indonesia Stock Exchange for the period 2016-2023, using a purposive sampling method, resulting in 11 companies and a total sample of 88 observation data. The analysis techniques used include multiple regression analysis and MRA testing with SPSS 27 software. The results show that director education, board size, and director age have a positive effect on financial risk disclosure. The study also reveals that the moderating variable of family ownership strengthens the relationship between director education and financial risk disclosure. Conversely, family ownership moderation weakens the relationship between board size, director age, and financial risk disclosure. Furthermore, financial risk disclosure does not affect financial performance.

Item Type:

Thesis (Master)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Zulfikar, Rudi	197205022001121001
Thesis advisor	Sholikhan, Agus	197507222006041004

Additional Information:

Penelitian ini bertujuan untuk menguji tingkat risiko praktik pengungkapan dan pengaruh tiga karakteristik dewan direksi (Pendidikan direksi, ukuran dewan, dan usia direksi) terhadap pengungkapan risiko keuangan di Industri Perbankan. Penelitian ini juga menambah literatur dengan menguji pengaruh moderasi kepemilikan keluarga terhadap hubungan antara karakteristik direksi dan pengungkapan risiko perusahaan, Serta Implikasinya terhadap Kinerja Keuangan. Populasi pada penelitian ini menggunakan industri perbankan yang terdaftar di Bursa Efek Indonesia periode 2016-2023, dengan metode purposive sampling dan terpilih 11 perusahaan dengan total sampel 88 data observasi. Teknik analisis yang digunakan, yaitu analisis regresi berganda dan uji MRA dengan software SPSS 27. Hasil penelitian ini menunjukkan Pendidikan direksi, ukuran direksi dan usia direksi berpengaruh positif terhadap pengungkapan risiko keuangan. Penelitian ini juga menunjukkan bahwa variabel moderasi kepemilikan keluarga memperkuat hubungan antara pendidikan direksi dan pengungkapan risiko keuangan. Sebaliknya moderasi kepemilikan keluarga memperlemah hubungan antara ukuran direksi, usia direksi dan pengungkapan risiko keuangan. Serta pengungkapan risiko keuangan tidak berpengaruh terhadap kinerja keuangan.

Uncontrolled Keywords:

Financial Risk Disclosure, Board Characteristics, Family Ownership, Financial Performance. Pengungkapan Risiko Keuangan, Karakteristik Direksi, Kepemilikan Keluarga, Kinerja Keuangan

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
08-Pascasarjana > 62101-Magister Akuntansi

Depositing User:

Lira Amalia Surahman

Date Deposited:

15 May 2025 04:28

Last Modified:

15 May 2025 04:28

URI:

http://eprints.untirta.ac.id/id/eprint/48740

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