ANALISIS KEPATUHAN INDUSTRI PERBANKAN DI INDONESIA DALAM HAL PENGUNGKAPAN ATAS RISIKO YANG DIWAJIBKAN OLEH BANK INDONESIA SESUAI SURAT EDARAN BANK INDONESIA NO.14/35/DPNP
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Abstract
Penelitian ini bertujuan untuk mengetahui gambaran sejauh mana tingkat kepatuhan industri perbankan di Indonesia dalam mengungkapkan risiko mereka, serta mencari penyebab yang mempengaruhi tingkat kepatuhan perbankan di Indonesia. Penelitian ini merupakan basic research dengan menggunakan pendekatan explanatory research dengan menggunakan data sekunder-content analysis. Data diambil dari data sekunder yaitu peraturan yang dikeluarkan oleh Bank Indonesia selaku bank sentral di Indonesia, annual report dari bank yang dijadikan obyek penelitian, dan berita serta jurnal yang berkaitan dengan materi ini. Data annual report yang digunakan adalah annual report 2013 dari 26 bank yang listing di Bursa Efek Indonesia. Penelitian ini menunjukkan bahwa tingkat kepatuhan atas pengungkapan risiko yang dilakukan industri perbankan di Indonesia mengalami peningkatan menjadi sebesar 46,69%. Faktor – faktor yang mempengaruhi kepatuhan tersebut sesuai dengan hasil penelitian sebelumnya, yaitu struktur kepemilikan, ukuran perusahaan, dan juga memiliki hubungan dengan profitability ratio bank.
This research is meant to know the representation of the banking industry compliance in showing their risks, and to find out the causes that affect level of compliance. This study is a basic research using explanatory research approach with secondary data - content analysis. The data is taken from secondary data that was regulations issued by Bank Indonesia as the central bank of Indonesia, the annual report of the bank that made the object of research, and news and journals relating to this matter. The data used is the 2013’s annual report of the 26 banks listed on the Indonesia Stock Exchange. This study shows that the level of compliance with the disclosure risk carried banking industry in Indonesia has increased to 46.69%. Factors that affect compliance in accordance with the results of previous studies, namely the ownership structure, company size, and also has a relationship with the ratio profitability of the bank.
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