Fair Value Disclosures Score Analysis of Indonesian Banking based on Pillar 3 of Basel II

Abstract

This research aims to know about the implementation of Fair Value Disclosures Score Analysis of Indonesian Banking based on Pillar 3 of Basel II to financial statements as regulated by PSAK 68. To minimize this risk, Basel II is implemented to increase standards for banks that go public to manage their risk management properly. The research method used is a quantitative descriptive approach by measuring the value of CAR, BOPO, NPL, and ROA in the Indonesian Banking Statistics report. The results of the analysis show that the implementation of fair value disclosure average already has an increased level of risk management.