FACTORS INFLUENCING VOLUNTARY CORPORATE RISK DISCLOSURE PRACTICES BY INDONESIAN COMPANIES

FAISAL, Faisal (2017) FACTORS INFLUENCING VOLUNTARY CORPORATE RISK DISCLOSURE PRACTICES BY INDONESIAN COMPANIES. Corporate Ownership & Control , 14 (3). ISSN 1810-3057

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Abstract

This study examines the influences of corporate governance and firm characteristics on risk disclosure of Indonesian public listed companies. To address this study’s research questions and hypotheses, a total of 118 annual reports were analysed using the content analysis method. The Linsley and Shrives (2006) checklist items were adopted and extended to measure the extent of risk disclosure. The results show that the means of risk disclosure index is 32%. The statistical analysis shows that the size of the audit committee, the firm size, and financial performance are all positively related to the extent of risk disclosure.The implication of this finding suggests that corporate governance practices still do not sufficiently encourage firms to enhance risk disclosure This study provides insights into the current status of risk disclosure and the role of audit committees in enhancing risk disclosure practices in an emerging country.

Item Type:Article
Additional Information:Corporate Governance, Risk Disclosure, Content Analysis, Agency Theory, Indonesia
Uncontrolled Keywords:Corporate Governance, Risk Disclosure, Content Analysis, Agency Theory, Indonesia
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:64408
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:06 Sep 2018 15:15
Last Modified:06 Sep 2018 15:15

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