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THE DETERMINANTS OF RISK DISCLOSURE IN THE INDONESIAN NON-LISTED BANKS
| Detail | |
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| Author | DWI NITA ARYANI (Tim: Ketua) |
| ID | 202.710.293 |
| Published Date | 01-01-1900 |
Abstract
THE DETERMINANTS OF RISK DISCLOSURE IN THE INDONESIAN NON-LISTED BANKS Dwi Nita Aryani Khaled Hussainey Abstract This study aims to explain the extent of risk disclosure of Indonesian non-listed banks' annual report and to investigate the factors that drive non-listed bank to disclosure risk information in their annual report. This study provides a new m,ethod for measuring risk disclosure in the Indonesian context. We measure risk disclosure by the number of Indonesian risk-related keywords divided by total number of sentences in annual reports. The analysis shows that the total number of risk keywords, sentences and risk disclosure in annual reports has an upward trend Bank size positively affects risk disclosure. This suggests that firm characteristics influences non-listed baks' risk disclosure. Keywords: disclosure, annual report, risk keyword; non-listed banks.