relation: https://eprints.untirta.ac.id/48740/
title: 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)
creator: Surahman, Lira Amalia
subject: HF5601 Accounting
description: 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.
date: 2024
type: Thesis
type: NonPeerReviewed
format: text
language: en
identifier: https://eprints.untirta.ac.id/48740/2/Lira%20Amalia%20Surahman_7774220007_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/48740/3/Lira%20Amalia%20Surahman_7774220007_01.pdf
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identifier: https://eprints.untirta.ac.id/48740/4/Lira%20Amalia%20Surahman_7774220007_02.pdf
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identifier: https://eprints.untirta.ac.id/48740/5/Lira%20Amalia%20Surahman_7774220007_03.pdf
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identifier: https://eprints.untirta.ac.id/48740/6/Lira%20Amalia%20Surahman_7774220007_04.pdf
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identifier: https://eprints.untirta.ac.id/48740/7/Lira%20Amalia%20Surahman_7774220007_05.pdf
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identifier: https://eprints.untirta.ac.id/48740/8/Lira%20Amalia%20Surahman_7774220007_Reff.pdf
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language: en
identifier: https://eprints.untirta.ac.id/48740/9/Lira%20Amalia%20Surahman_7774220007_Lamp.pdf
identifier:   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.