GCG disclosure and risk profile on bank performance: case studies on state-owned banks

DOI

10.2991/insyma-19.2019.17How to use a DOI?

Keywords

corporate governance disclosure, credit risk, liquidity risk, operating risk, capital risk

Abstract

This study aims to examine the effect of corporate governance disclosures and risk profiles on bank performance where bank performance was measured by return on assets (ROA) and corporate governance disclosures were measured by a self-assessment conducted by the bank. Moreover, the risk profile consists of credit risk was measured by a non-performing loan (NPL), liquidity risk was measured by loan to deposit ratio (LDR), operating risk was measured by the operating expenses to operating income ratio (OEIR), and capital risk was measured by the capital adequacy ratio (CAR). The population in this study was 4 state-owned banks because only 4 banks were taken as samples. The observation period is 6 years (2011-2016). To test the hypothesis, the author uses multiple regressions. The results show NPL and CAR do not affect bank performance. LDR and GCG disclosure have a positive effect on bank performance. While OEIR has a significant effect but negative on state-owned bank performance.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Mr. Sutrisno
PY  - 2019/03
DA  - 2019/03
TI  - GCG disclosure and risk profile on bank performance: case studies on state-owned banks
BT  - Proceedings of the 16th International Symposium on Management (INSYMA 2019)
PB  - Atlantis Press
SP  - 67
EP  - 70
SN  - 2352-5398
UR  - https://doi.org/10.2991/insyma-19.2019.17
DO  - 10.2991/insyma-19.2019.17
ID  - Sutrisno2019/03
ER  -