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Pengarang

JUDI AGUS SETIAWAN

Subject

[Abstrak]

It is important that stakeholders receive relevant information to be able to
understand the risk profile of bank or any financial firm they have an interest in.
This study examines risk disclosure practices within annual reports of Indonesian
banks; these being chosen because of the relatively intermediate state of the risk
disclosure debate within the respective countries.
The study analyses and classifies the risk information especially credit risk and
operational risk communicated by the sample banks and discusses the nature of
the risk disclosures. Following a content analysis, the authors describe and then
analyze in greater detail the subject matter of credit risk disclosure and
Operational risk disclosures of 64 Indonesian bank by summarizing and
classifying disclosed risk-related information. The usefulness of current
disclosures is questioned as relatively little quantitative risk information is
disclosed and there is a very strong bias towards disclosing past rather than
future risk-related information.
Risk disclosure is still evolving within the academic literature and therefore
suggestions are made for further empirical research.
Keywords : risk disclosure; credit risk; operational risk

Pembimbing

LUTFI

Penguji

  1. SRI HARYATI
  2. LUTFI
  3. ABDUL MONGID

    Bahasa

    Nomor Klas

    THE.SET.008.10

    [Berkas]

    1. 7072_TESIS JUDI AGUS SETIAWAN.pdf
    2. 7072_RANGKUMAN TESIS JUDI AGUS SETIAWAN.pdf