Apakah Keberadaan Komisaris Keluarga Dan Komisaris Independen Meningkatkan Pengungkapan Risiko?

Setiawan, Doddy; Andriyanto, Elisa Apriliani

doi:10.24843/jiab.2019.v14.i01.p01

Cited by 3 publications

(3 citation statements)

References 20 publications

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“…Because it may help them make more informed choices about their investments, investors should be provided with a variety of disclosures, including those pertaining to potential risks JAA 5.4 (Setiawan & Andriyanto, 2019). Linsley and Shrives (2006) state that the content analysis technique combined with an unweighted disclosure index methodology is the best way to quantify risk disclosure.…”

Section: Risk Disclosurementioning

confidence: 99%

Does Institutional Ownership Moderate the Relationship Between the Board of Directors and Risk Disclosure?

Pijoh

Pratama

Pramono

et al. 2023

JAA

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The purpose of this study is to dissect the ways in which institutional ownership, the number of years a board has been in operation, and the representation of women on the board each influence the strength of the association between risk disclosure and other parameters. Purposive sampling was utilized to collect data from commercial banks registered with OJK between 2017 and 2021. From 41 different locations, 205 samples were taken. To test their hypothesis, the researchers used a panel data regression model. Several different types of descriptive and inferential statistics tests were utilized in this investigation, including but not limited to likelihood, Breusch-Pagan, and Hausman tests, as well as tests for heteroscedasticity and autocorrelation. We utilize the fixed effect model to analyze the correlation between the variables in Regression Models 1 and 2 based on the results of the aforementioned three preliminary tests for the panel data regression model. According to the data, the presence of female board members has no influence on risk disclosure, but the length of time a board has been in existence and institutional ownership both positively increase risk disclosure. Risk disclosure is linked to board tenure and gender parity, although it is unclear how much of an effect institutional ownership characteristics have on this correlation. The study's goal is to clarify the role that shareholders play on corporate boards. To better use shareholder responsibilities, especially institutional ownership, by companies.

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Section: Risk Disclosurementioning

confidence: 99%

Does Institutional Ownership Moderate the Relationship Between the Board of Directors and Risk Disclosure?

Pijoh

Pratama

Pramono

et al. 2023

JAA

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“…Disclosure of risk also reduces the uncertainty of a company's future cash flows as well as a means to protect shareholders (Falendro et al, 2018). Risk disclosure is one of the important disclosures for investors because it can provide useful information when making investment decisions (Setiawan & Andriyanto, 2019). Risk disclosure aims to help overcome and anticipate risks, reduce information asymmetry and help make it easier for stakeholders to understand the company's risk profile (Muslih & Mulyaningtyas, 2019).…”

Section: Risk Disclosurementioning

confidence: 99%

Risk Disclosure in Indonesian Banking: The Role of Board of Directors and Institutional Ownership

Pijoh¹,

Pratama²,

Pramono³

et al. 2022

MINISTAL

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This study aims to examine risk disclosure by considering the influence of board tenure, gender composition of female board of directors, and institutional ownership. This study used a purposive sampling method at commercial banks registered with OJK in a total of 205 samples with 41 banking companies during the 2017-2021 period. To test the research hypothesis used panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, likelihood tests, hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use the fixed effect model to examine the relationship between variables in the regression model 1. The results of the analysis prove that board tenure and institutional ownership have a positive effect on risk disclosure, while the gender composition of female directors has no effect on risk disclosure.

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“…The results show that by identifying risk disclosures in corporate reporting, companies can anticipate risks, protect businesses (Gonidakis et al, 2020), and help companies make investment decisions (Setiawan & Andriyanto, 2019). Risk disclosure as a form of accountability for RDBs as a company engaged in the financial sector shows that the company prioritizes the Financial Services Authority as a framework for the RDBs Transformation program (Dosinta, 2020).…”

Section: Introductionmentioning

confidence: 99%

Risk Disclosures in Bank Reporting: Sustainable Finance Roadmap Era

Dosinta¹,

Astarani²

2021

JAROE

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Objective – This research aims to investigate risk disclosures in bank reporting in the era of the sustainable finance roadmap.Methodology – This research uses a content analysis approach with 252 annual reports and 85 stand-alone sustainability reports on banks listed on the Indonesia Stock Exchange for 2014-2020.Results – The research results indicate that risk disclosures contained in 36 bank reports listed on the Indonesia Stock Exchange in the era of the sustainable finance roadmap as an effort to detect risks and anticipate sustainable finance risks in the annual reports and the stand-alone sustainability reports. In line with the Sustainable Finance Action Plan, the banking companies’ effort to provide long-term value creation for sustainable competitive advantage and society and environment and strengthening resilience because they have managed all economic, social, and environmental risks.Research Implications – Strengthening sustainable finance that focuses on the basic regulatory framework and reporting system by anticipating sustainable finance risks can maintain the company's continuity and improve the community's welfare to support the Government in achieving the Sustainable Development Goals.

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Apakah Keberadaan Komisaris Keluarga Dan Komisaris Independen Meningkatkan Pengungkapan Risiko?

Cited by 3 publications

References 20 publications

Does Institutional Ownership Moderate the Relationship Between the Board of Directors and Risk Disclosure?

Does Institutional Ownership Moderate the Relationship Between the Board of Directors and Risk Disclosure?

Risk Disclosure in Indonesian Banking: The Role of Board of Directors and Institutional Ownership

Risk Disclosures in Bank Reporting: Sustainable Finance Roadmap Era

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