Does Corporate Governance Affect Company Risk Disclosure?
Creators
- 1. Faculty of Economics and Business
- 2. , Muhammadiyah University of Surakarta, Indonesia.
Description
This study aims to examine the influence of corporate governance, in the form of the characteristics of the board of directors, to reveal risks through the company's annual report. Based on the perspective of agency theory, this study examines the effect of board characteristics (size, gender diversity, expertise, and meeting frequency) on the level of risk disclosure. The population in this study are high-tech companies listed on the Indonesia Stock Exchange (IDX) for the 2020 and 2021 periods. The sampling technique in this study used a purposive sampling method and obtained 42 companies. This research is a quantitative study using multiple linear regression analysis with the help of SPSS software. The results of this study indicate that the size of the board of directors and the risk frequency of the board of directors have an effect on disclosure, while the gender diversity and expertise of the board of directors have no effect on risk disclosure.
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Additional details
References
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