Open AccessDoes Credit Rating Matter on Risk Disclosure?
Author(s) -
Bunyamin Bunyamin,
Dwi Nita Aryani,
Imama Zuchroh,
Suko Raharjo
Publication year - 2021
Publication title -
estudios de economía aplicada
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.123
H-Index - 6
eISSN - 1697-5731
pISSN - 1133-3197
DOI - 10.25115/eea.v39i12.6000
Subject(s) - leverage (statistics) , profitability index , credit rating , stock exchange , credit risk , business , bond credit rating , ordinary least squares , actuarial science , panel data , econometrics , economics , statistics , finance , credit reference , mathematics
This research investigates the partial and simultaneous the influence of leverage, profitability, credit rating on risk disclosure. This research involved thirteen public banks on the Indonesia Stock Exchange in 2014-2019. Risk disclosure is measured by counting risk keywords in each annual report. The panel data analysis was employed to test the effect of Leverage (X1), Profitability (X2), and Credit Rating (X3) on Risk Disclosure (Y). Hypotheses testing used multiple linear regression or OLS (Ordinary Least Square). The finding indicates that Leverage and Credit Rating do not influence Risk Disclosure. Leverage, Profitability, and Credit Rating simultaneously influence Risk Disclosure.