Pengaruh Non Performing Loan dan Loan to Deposit Ratio Terhadap Pengungkapan Risiko Keuangan (Studi pada Industri Perbankan yang Terdaftar di BEI)

Main Author: ACHMAD, FARADILAH
Format: Thesis NonPeerReviewed
Terbitan: , 2013
Subjects:
Online Access: http://eprints.umm.ac.id/14861/
Daftar Isi:
  • This research aims to examined the influence of Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR) to Financial Risk Disclosure on Banking Industry which is listed in BEI at 2010-2011. The analysis of the data do with giving score for each item that disclosed on bank’s annual report. The analysis for the factors uses multiple regressions with hypotheses testing of statistic F and t test. The result of this research can conclude as generally the financial risk disclosure on bank’s annual report in Indonesia is still low, none banks that disclose with full disclosure. F test result showed that independent variables no significantly influence on financial risk disclosure. t test result showed that Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR) have no significant effect on financial risk disclosure on Indonesian Banking Industry.