Pengaruh Corporate Governance Terhadap Voluntary Risk Dan Forward Looking Disclosure Pada Perusahaan Yang Terdaftar Di BEI Pada Periode 2017-2018

Gunawan, Antania Chandra and Feliana, Yie Ke (2021) Pengaruh Corporate Governance Terhadap Voluntary Risk Dan Forward Looking Disclosure Pada Perusahaan Yang Terdaftar Di BEI Pada Periode 2017-2018. In: Konferensi Regional Akuntansi (KRA) VIIITahun 2021, 6-7 Oktober 2021, Online.

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Abstract

The purpose of this study is to find out and obtain evidence regarding the effect of corporate governance on voluntary and forward-looking risk disclosure Previous research has been mostly carried out in developed countries (UK, Australia, Italy, United States). Therefore, the researcher wants to conduct research in developing countries, namely Indonesia by using corporate governance variables namely foreign ownership, size of the board of commissioners, the board of independent commissioners and the role of women in the board of commissioners. The object of this research is all companies on the IDX during the 2017-2018 period. Measurement of voluntary risk disclosures and forward looking is carried out by means of manual textual content analysis in annual reports to identify the number of sentences based on a keywords. The results of the study are high foreign ownership, high proportion of independent board of commissioners and high proportion of female commissioners do not have a significant effect on voluntary risk disclosure. A larger board size has a significant positive effect on voluntary risk disclosure. Furthermore, high foreign ownership, a higher board size. bigger, the high proportion of independent commissioners and the high proportion of female commissioners does not have a significant effect on forward-looking disclosure. In addition, the control variable firm size, leverage and FDUMMY has a significant positive effect on voluntary risk disclosure. Furthermore, the control variable company size, FDUMMY has a significant positive effect on forward-looking disclosure. The YDUMMY variable has a significant negative effect on forward-looking disclosure. Disclosure of information by the company rests with board members, hence a larger board size disseminates more risk information than forward looking information.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	corporate governance, forward looking disclosure, voluntary risk disclosure, women role
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Yie Ke Feliana 3193
Date Deposited:	28 Jan 2022 09:14
Last Modified:	28 Jan 2022 09:14
URI:	http://repository.ubaya.ac.id/id/eprint/40508

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