Pengungkapan Risiko Bank Pasca Konvergensi IFRS

Elok Heniwati

doi:10.25273/inventory.v6i1.10955

Pengungkapan Risiko Bank Pasca Konvergensi IFRS

Elok Heniwati

Abstract

Pengungkapan risiko perusahaan adalah sangat penting dalam rangka memberikan informasi yang transparan dan membangun kepercayaan para pemangku kepentingan. Kajian ini menyelidiki hubungan antara dua variabel independen, yaitu profitabilitas dan leverage dengan variabel dependen yaitu tingkat pengungkapan risiko setelah IFRS 7 yang telah dikonvergensi menjadi PSAK 60 diterapkan di Indonesia. Dengan mengembangkan Indeks Pengungkapan Risiko berbasis pada standar tersebut, kajian ini menggunakan metodologi estimasi regresi linier berganda untuk menganalisis data penelitian. Hasil penelitian menunjukkan bahwauji yang menghipotesiskan hubungan antara profitabilitas dengan tingkat pengungkapan risiko bank (H1, H2 dan H3) menunjukkan bahwa profitabilitas kecuali ROE (RtE) memiliki hubungan yang linier dan signifikan. Demikian juga dengan variabel leverage yang diukur dengan DAR. Namun, hubungan antara variabel leverage yang diukur dari DER tidak signifikan.

Keywords

IFRS 7, Pengungkapan, PSAK 60, Risiko Bank

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