Proceedings of the 6th International Accounting Conference (IAC 2017)

Corporate Governance and Risk Disclosure: Indonesian Evidence

Authors
Ajar Taru Seta, Dyah Setyaningrum
Corresponding Author
Ajar Taru Seta
Available Online August 2017.
DOI
https://doi.org/10.2991/iac-17.2018.7How to use a DOI?
Keywords
Risk, Risk Disclosure, Ownership Structure, Board of Director, Board of Commissioner, Risk Policy Committee.
Abstract

This study aims to investigate the effects of ownership structure, composition of board of directors and board of commissioner, and risk policy committees, on risk disclosure. We use 365 samples from Indonesia’s publicly listed companies in 2015 and the multiple regression method to test the hypotheses. Using risk category keywords processed by Atlas.ti, the results show that the most common form of risk disclosure is risk as an opportunity, followed by risk as a threat, and risk as an uncertainty. This result indicates that publicly listed companies in Indonesia have the tendency to disclose “good” risk information rather than “bad” risk information. Regarding corporate governance mechanisms, the study finds that ownership concentration has a negative effect on risk disclosure, while government ownership, board size, and risk policy committees have a positive effect on risk disclosure. We also find no significant effect of foreign ownership, independence of directors and commissioners, and gender diversity, on risk disclosure.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 6th International Accounting Conference (IAC 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
August 2017
ISBN
978-94-6252-519-1
ISSN
2352-5428
DOI
https://doi.org/10.2991/iac-17.2018.7How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Ajar Taru Seta
AU  - Dyah Setyaningrum
PY  - 2017/08
DA  - 2017/08
TI  - Corporate Governance and Risk Disclosure: Indonesian Evidence
BT  - Proceedings of the 6th International Accounting Conference (IAC 2017)
PB  - Atlantis Press
SP  - 37
EP  - 41
SN  - 2352-5428
UR  - https://doi.org/10.2991/iac-17.2018.7
DO  - https://doi.org/10.2991/iac-17.2018.7
ID  - Seta2017/08
ER  -