Work

Analysis of Financial Risk Disclosure in State-Owned Enterprises in the Infrastructure Sector

Year: 2024

Type: article

Abstract: This study aims to determine financial risk disclosure, liquidity risk disclosure, credit risk disclosure, interest rate risk disclosure, exchange rate risk disclosure, capital structure risk disclosure, and general risk disclosure. This research is qualitative descriptive research that describes financial risk disclosure in detail. The object of this research is the infrastructure sector State-Owned Enterprises listed on the Indonesia Stock Exchange from 2021 to 2023, totaling six companies. The data analysis method is done by content analysis. The results show that the overall level of financial risk disclosure increases from 2021 to 2022 but remains the same in 2023. The same level of risk disclosure for three years occurs in the disclosure of liquidity risk, interest rate risk, exchange rate risk, and general risk. Credit risk disclosure increases from 2021 to 2023, while capital structure risk disclosure decreases in 2023.

Source: AKUMULASI Indonesian Journal of Applied Accounting and Finance

DOI: 10.20961/jqgs8d67

Authors: Annisa Rahmawati, Isna Putri Rahmawati

Institution: Sebelas Maret University

Language: English

Topic: Risk Management in Financial Firms

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Industry, innovation and infrastructure

Open Access status: diamond

OpenAlex ID: W4409379976

FWCI:

Cites: 22

Cited by:

Related to: 10