The Influence of Financial Performance, CEO Characteristics, and Share Ownership Structure on Forward-Looking Information Disclosure

This study examines the influence of CEO characteristics, financial performance, and ownership structure on forward-looking information disclosure (FLID) in manufacturing companies listed on the Indonesia Stock Exchange during 2022–2024. FLID represents future-oriented corporate disclosure that provides insights into a firm’s strategies, projections, and future plans. CEO characteristics are proxied by CEO age and gender, financial performance is measured by profitability and leverage, while ownership structure is represented by foreign ownership and institutional ownership. The results indicate that CEO age and foreign ownership have a positive and significant effect on FLID. In contrast, CEO gender, profitability, leverage, and institutional ownership do not significantly influence FLID.