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Copyright (c) 2026 Nurfajrina Rusmadini, Kadir Kadir, Rahma Yuliani, Atma Hayat, Chairina Chairina (Author)
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Optimizing Risk Management Disclosure in Indonesian Banking: The Role of Internal Governance and Governance-Compliance Quality
Corresponding Author(s) : Rahma Yuliani
Jurnal Minds: Manajemen Ide dan Inspirasi,
Vol. 13 No. 3 (2026): December
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- Aiken, L. S., & West, S. G. (1991). Multiple Regression: Testing and Interpreting Interactions. Sage Publications.
- Barakat, A., & Hussainey, K. (2013). Bank Governance, Regulation, Supervision, and Risk Reporting: Evidence from Operational Risk Disclosures in European Banks. International Review of Financial Analysis, 30, 254–273.
- Donaldson, L. (2001). The Contingency Theory of Organizations. Sage Publications.
- Drukker, D. M. (2003). Testing for Serial Correlation in Linear Panel-Data Models. The Stata Journal, 3(2), 168–177.
- Elamer, A. A., Ntim, C. G., Abdou, H. A., Zalata, A. M., & Elmagrhi, M. (2019). The Impact of Multi-Layer Governance on Bank Risk Disclosure in Emerging Markets: The Case of Middle East and North Africa. Accounting Forum, 43(2). https://doi.org/10.1080/01559982.2019.1576577
- Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. Journal of Law and Economics, 26(2), 301–325.
- Hausman, J. A. (1978). Specification Tests in Econometrics. Econometrica, 46(6), 1251–1271.
- Hayes, A. F. (2018). Introduction to Mediation, Moderation, and Conditional Process Analysis: A Regression-Based Approach (2nd ed.). Guilford Press.
- Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
- Mahaputra, I. N. K. A., Sudiartana, I. M., Bagiana, I. K., Primadona, I. A. L., & Murti, N. P. M. A. (2024). Pengaruh Tata Kelola Perusahaan terhadap Pengungkapan Manajemen Risiko: Peran Moderasi Komite Pemantau Risiko. Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma), 4(3), 1281–1291. https://doi.org/10.47709/jebma.v4i3.4624
- Mukhibad, H., Nurkhin, A., & Rohman, A. (2020). Corporate Governance Mechanism and Risk Disclosure by Islamic Banks in Indonesia. Banks and Bank Systems, 15(1), 1–10. https://doi.org/10.21511/bbs.15(1).2020.01
- Mundlak, Y. (1978). On the Pooling of Time Series and Cross Section Data. Econometrica, 46(1), 69–85.
- Otoritas Jasa Keuangan. (2017). Surat Edaran Otoritas Jasa Keuangan Nomor 13/SEOJK.03/2017 tentang Penerapan Tata Kelola bagi Bank Umum. OJK.
- Otoritas Jasa Keuangan. (2020). Surat Edaran Otoritas Jasa Keuangan Nomor 9/SEOJK.03/2020 tentang Transparansi dan Publikasi Laporan Bank Umum Konvensional. OJK.
- Otoritas Jasa Keuangan. (2023). Peraturan Otoritas Jasa Keuangan Nomor 17 Tahun 2023 tentang Penerapan Tata Kelola bagi Bank Umum. OJK.
- Otoritas Jasa Keuangan. (2025). Surat Edaran Otoritas Jasa Keuangan Nomor 14/SEOJK.03/2025 tentang Penerapan Tata Kelola bagi Bank Umum. OJK.
- Papke, L. E., & Wooldridge, J. M. (1996). Econometric Methods for Fractional Response Variables with an Application to 401(k) Plan Participation Rates. Journal of Applied Econometrics, 11(6), 619–632.
- Petersen, M. A. (2009). Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches. The Review of Financial Studies, 22(1), 435–480.
- Rajak, A. A., Soleman, R., & Santoso, S. I. (2026). Pengaruh Komisaris Independen, Kepemilikan Manajerial, Leverage dan Ukuran Perusahaan terhadap Risk Management Disclosure (Studi pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2020–2024). Jurnal Ekonomi Holistik (ECOHOLIC), 2(1), 67–81.
- Syadali, M. R., Segaf, & Pramujianto. (2023). Risk Management Strategy for the Problem of Borrowing Money for Islamic Commercial Banks. Enrichment: Journal of Management, 13(2), 1230–1242.
- Utami, O. F., & Cahyono, K. E. (2023). Pengaruh Ukuran Dewan Komisaris, Dewan Komisaris Independen, Komite Audit, dan Struktur Kepemilikan Institusi Terhadap Pengungkapan Manajemen Risiko Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ilmu dan Riset Manajemen, 12(6).
- Wooldridge, J. M. (2010). Econometric Analysis of Cross Section and Panel Data (2nd ed.). MIT Press.
References
Aiken, L. S., & West, S. G. (1991). Multiple Regression: Testing and Interpreting Interactions. Sage Publications.
Barakat, A., & Hussainey, K. (2013). Bank Governance, Regulation, Supervision, and Risk Reporting: Evidence from Operational Risk Disclosures in European Banks. International Review of Financial Analysis, 30, 254–273.
Donaldson, L. (2001). The Contingency Theory of Organizations. Sage Publications.
Drukker, D. M. (2003). Testing for Serial Correlation in Linear Panel-Data Models. The Stata Journal, 3(2), 168–177.
Elamer, A. A., Ntim, C. G., Abdou, H. A., Zalata, A. M., & Elmagrhi, M. (2019). The Impact of Multi-Layer Governance on Bank Risk Disclosure in Emerging Markets: The Case of Middle East and North Africa. Accounting Forum, 43(2). https://doi.org/10.1080/01559982.2019.1576577
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. Journal of Law and Economics, 26(2), 301–325.
Hausman, J. A. (1978). Specification Tests in Econometrics. Econometrica, 46(6), 1251–1271.
Hayes, A. F. (2018). Introduction to Mediation, Moderation, and Conditional Process Analysis: A Regression-Based Approach (2nd ed.). Guilford Press.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Mahaputra, I. N. K. A., Sudiartana, I. M., Bagiana, I. K., Primadona, I. A. L., & Murti, N. P. M. A. (2024). Pengaruh Tata Kelola Perusahaan terhadap Pengungkapan Manajemen Risiko: Peran Moderasi Komite Pemantau Risiko. Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma), 4(3), 1281–1291. https://doi.org/10.47709/jebma.v4i3.4624
Mukhibad, H., Nurkhin, A., & Rohman, A. (2020). Corporate Governance Mechanism and Risk Disclosure by Islamic Banks in Indonesia. Banks and Bank Systems, 15(1), 1–10. https://doi.org/10.21511/bbs.15(1).2020.01
Mundlak, Y. (1978). On the Pooling of Time Series and Cross Section Data. Econometrica, 46(1), 69–85.
Otoritas Jasa Keuangan. (2017). Surat Edaran Otoritas Jasa Keuangan Nomor 13/SEOJK.03/2017 tentang Penerapan Tata Kelola bagi Bank Umum. OJK.
Otoritas Jasa Keuangan. (2020). Surat Edaran Otoritas Jasa Keuangan Nomor 9/SEOJK.03/2020 tentang Transparansi dan Publikasi Laporan Bank Umum Konvensional. OJK.
Otoritas Jasa Keuangan. (2023). Peraturan Otoritas Jasa Keuangan Nomor 17 Tahun 2023 tentang Penerapan Tata Kelola bagi Bank Umum. OJK.
Otoritas Jasa Keuangan. (2025). Surat Edaran Otoritas Jasa Keuangan Nomor 14/SEOJK.03/2025 tentang Penerapan Tata Kelola bagi Bank Umum. OJK.
Papke, L. E., & Wooldridge, J. M. (1996). Econometric Methods for Fractional Response Variables with an Application to 401(k) Plan Participation Rates. Journal of Applied Econometrics, 11(6), 619–632.
Petersen, M. A. (2009). Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches. The Review of Financial Studies, 22(1), 435–480.
Rajak, A. A., Soleman, R., & Santoso, S. I. (2026). Pengaruh Komisaris Independen, Kepemilikan Manajerial, Leverage dan Ukuran Perusahaan terhadap Risk Management Disclosure (Studi pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2020–2024). Jurnal Ekonomi Holistik (ECOHOLIC), 2(1), 67–81.
Syadali, M. R., Segaf, & Pramujianto. (2023). Risk Management Strategy for the Problem of Borrowing Money for Islamic Commercial Banks. Enrichment: Journal of Management, 13(2), 1230–1242.
Utami, O. F., & Cahyono, K. E. (2023). Pengaruh Ukuran Dewan Komisaris, Dewan Komisaris Independen, Komite Audit, dan Struktur Kepemilikan Institusi Terhadap Pengungkapan Manajemen Risiko Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ilmu dan Riset Manajemen, 12(6).
Wooldridge, J. M. (2010). Econometric Analysis of Cross Section and Panel Data (2nd ed.). MIT Press.