{"id":"https://openalex.org/W3047130700","doi":"https://doi.org/10.33395/owner.v4i2.257","title":"Pengaruh Pengungkapan Manajemen Risiko Terhadap Nilai Perusahaan Melalui Kinerja Keuangan Di Industri Perbankan Indonesia","display_name":"Pengaruh Pengungkapan Manajemen Risiko Terhadap Nilai Perusahaan Melalui Kinerja Keuangan Di Industri Perbankan Indonesia","publication_year":2020,"publication_date":"2020-08-02","ids":{"openalex":"https://openalex.org/W3047130700","doi":"https://doi.org/10.33395/owner.v4i2.257","mag":"3047130700"},"language":"en","primary_location":{"id":"doi:10.33395/owner.v4i2.257","doi":"https://doi.org/10.33395/owner.v4i2.257","is_oa":true,"landing_page_url":"https://doi.org/10.33395/owner.v4i2.257","pdf_url":"https://owner.polgan.ac.id/index.php/owner/article/download/257/138","source":{"id":"https://openalex.org/S4210176955","display_name":"Owner","issn_l":"2548-7507","issn":["2548-7507","2548-9224"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275459","host_organization_name":"Politeknik Ganesha Medan","host_organization_lineage":["https://openalex.org/I4405275459"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Owner (Riset dan Jurnal Akuntansi)","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://owner.polgan.ac.id/index.php/owner/article/download/257/138","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Agung Supriyadi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I261079859","display_name":"Jenderal Soedirman University","ror":"https://ror.org/02fckb719","country_code":"ID","type":"education","lineage":["https://openalex.org/I261079859"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Agung Supriyadi","raw_affiliation_strings":["Universitas Jenderal Soedirman"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Jenderal Soedirman","institution_ids":["https://openalex.org/I261079859"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5052574878","display_name":"Christina Tri Setyorini","orcid":"https://orcid.org/0000-0003-2803-2605","observed_orcids":["https://orcid.org/0000-0003-2803-2605"]},"institutions":[{"id":"https://openalex.org/I261079859","display_name":"Jenderal Soedirman University","ror":"https://ror.org/02fckb719","country_code":"ID","type":"education","lineage":["https://openalex.org/I261079859"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Christina Tri Setyorini","raw_affiliation_strings":["Universitas Jenderal Soedirman"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Jenderal Soedirman","institution_ids":["https://openalex.org/I261079859"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I261079859"],"apc_list":null,"apc_paid":null,"fwci":9.7674,"has_fulltext":true,"cited_by_count":44,"citation_normalized_percentile":{"value":0.97868606,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":100},"biblio":{"volume":"4","issue":"2","first_page":"467","last_page":"467"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.6675000190734863,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.6675000190734863,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.1370999962091446,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.06539999693632126,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/risk-management-disclosure","display_name":"risk management disclosure","score":0.9940000176429749},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9879999756813049},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.7350000143051147},{"id":"https://openalex.org/keywords/mediating-effect","display_name":"mediating effect","score":0.7699999809265137},{"id":"https://openalex.org/keywords/banks","display_name":"banks","score":0.640999972820282},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.7570000290870667},{"id":"https://openalex.org/keywords/corporate-disclosure","display_name":"corporate disclosure","score":0.7059999704360962},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.5070000290870667}],"concepts":[{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.8126275539398193},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7645097970962524},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.7275298833847046},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6926295757293701},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.5094161629676819},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.4518806040287018},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4260391592979431},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.39136210083961487},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.30539968609809875},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.14846134185791016},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33395/owner.v4i2.257","doi":"https://doi.org/10.33395/owner.v4i2.257","is_oa":true,"landing_page_url":"https://doi.org/10.33395/owner.v4i2.257","pdf_url":"https://owner.polgan.ac.id/index.php/owner/article/download/257/138","source":{"id":"https://openalex.org/S4210176955","display_name":"Owner","issn_l":"2548-7507","issn":["2548-7507","2548-9224"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275459","host_organization_name":"Politeknik Ganesha Medan","host_organization_lineage":["https://openalex.org/I4405275459"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Owner (Riset dan Jurnal Akuntansi)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.33395/owner.v4i2.257","doi":"https://doi.org/10.33395/owner.v4i2.257","is_oa":true,"landing_page_url":"https://doi.org/10.33395/owner.v4i2.257","pdf_url":"https://owner.polgan.ac.id/index.php/owner/article/download/257/138","source":{"id":"https://openalex.org/S4210176955","display_name":"Owner","issn_l":"2548-7507","issn":["2548-7507","2548-9224"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275459","host_organization_name":"Politeknik Ganesha Medan","host_organization_lineage":["https://openalex.org/I4405275459"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Owner (Riset dan Jurnal Akuntansi)","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.7257999777793884,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3047130700.pdf","grobid_xml":"https://content.openalex.org/works/W3047130700.grobid-xml"},"referenced_works_count":39,"referenced_works":["https://openalex.org/W620369617","https://openalex.org/W1548696140","https://openalex.org/W2003015334","https://openalex.org/W2074586470","https://openalex.org/W2089087592","https://openalex.org/W2106439192","https://openalex.org/W2112256230","https://openalex.org/W2120634978","https://openalex.org/W2122578598","https://openalex.org/W2129025967","https://openalex.org/W2135058204","https://openalex.org/W2174864229","https://openalex.org/W2277235272","https://openalex.org/W2339477787","https://openalex.org/W2342456945","https://openalex.org/W2342562412","https://openalex.org/W2527749719","https://openalex.org/W2565057391","https://openalex.org/W2587636006","https://openalex.org/W2613219442","https://openalex.org/W2624729865","https://openalex.org/W2750707122","https://openalex.org/W2752617332","https://openalex.org/W2783265558","https://openalex.org/W2802800275","https://openalex.org/W2892186499","https://openalex.org/W2913535008","https://openalex.org/W2943717705","https://openalex.org/W3044498671","https://openalex.org/W3100138294","https://openalex.org/W3122521971","https://openalex.org/W3123133086","https://openalex.org/W3123214980","https://openalex.org/W3124114405","https://openalex.org/W4229674247","https://openalex.org/W4238306664","https://openalex.org/W4245045968","https://openalex.org/W4285719527","https://openalex.org/W6766245721"],"related_works":["https://openalex.org/W7161270880","https://openalex.org/W7014444784","https://openalex.org/W7220369355","https://openalex.org/W4313904589","https://openalex.org/W4405669294","https://openalex.org/W7164739442","https://openalex.org/W1481951086","https://openalex.org/W2570428174","https://openalex.org/W3158966485","https://openalex.org/W7070301402"],"abstract_inverted_index":{"Investors":[0],"assess":[1],"and":[2,116,122,183,223],"demand":[3],"banks":[4,60,86,192],"to":[5,35,73,163],"improve":[6],"their":[7],"risk":[8,24,40,108,151,180,204,213],"management.":[9],"Then,":[10,119],"the":[11,15,21,37,63,69,91,105,120,132,143,160,165,168,177],"profit":[12],"earned":[13],"by":[14,131],"bank":[16],"is":[17,34,79,195,215],"not":[18,196],"yet":[19],"known":[20],"effect":[22,38,113,140],"of":[23,31,39,71,77,84,107,159,167,188],"management":[25,41,109,152,181,205,214],"on":[26,43,62,114,141],"firm":[27,44,117,184],"value.":[28,118,185],"The":[29,52,101,146,186],"aim":[30],"this":[32,56,96,125,173],"study":[33,57,82,97,126,174],"determine":[36],"disclosures":[42,153],"value":[45,166],"with":[46,225],"profitability":[47,115,171,189],"as":[48,87,157],"a":[49,80,111,138,197,202],"mediating":[50],"variable.":[51],"population":[53],"used":[54,94,156],"in":[55,68,95,124,172,191,193,200],"are":[58],"all":[59],"listed":[61],"Indonesia":[64,194],"Stock":[65],"Exchange":[66],"(IDX)":[67],"period":[70],"2016":[72],"2018.":[74],"This":[75],"type":[76],"research":[78,88],"correlational":[81],"consisting":[83],"thirty-six":[85],"samples.":[89],"Furthermore,":[90],"sampling":[92],"method":[93],"was":[98],"purposive":[99],"sampling.":[100],"results":[102],"showed":[103],"that":[104,135,150,212],"disclosure":[106,182],"has":[110,137],"positive":[112,139],"risks":[121],"opportunities":[123],"can":[127,154,209],"be":[128,155,210],"managed":[129],"well":[130],"company":[133],"so":[134],"it":[136,208,219],"increasing":[142],"company's":[144,203],"profitability.":[145],"market":[147],"implication":[148],"assumes":[149],"one":[158],"relevant":[161],"information":[162],"increase":[164],"company.":[169],"However,":[170],"cannot":[175],"mediate":[176],"relationship":[178],"between":[179],"size":[187],"produced":[190],"determining":[198],"factor":[199],"managing":[201],"activities.":[206],"So":[207],"concluded":[211],"disclosed":[216],"solely":[217],"because":[218],"fulfills":[220],"corporate":[221],"responsibilities":[222],"complies":[224],"government":[226],"regulations.":[227]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":16},{"year":2023,"cited_by_count":11},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":4}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2020-08-10T00:00:00"}
