DETERMINANTS OF RISK REPORTING: EVIDENCE FROM INDONESIA

Dublin Core

Title

DETERMINANTS OF RISK REPORTING: EVIDENCE FROM INDONESIA

Subject

Risk Reporting, Good Corporate Governance

Description

Thisstudy analyzes risk reporting determinants namely the board of commissioners, independent commissioner and audit committee.The sample of this study consisted of 34 companies listed on the Indonesia Stock Exchange (IDX) and submittedtheannual financial reports to the Indonesia Stock Exchange in 2015 and 2016. The test results showed that the board of commissioners and independent commissioners had an effect on risk disclosure, while the audit committee had no effect against risk reporting

Creator

Lailah Fujianti1, Florida Aryani2,Amelia Damayanti3

Source

https://dinastipub.org/DIJEFA/article/view/270/197

Publisher

Universitas Pancasila

Date

05th May 2020

Contributor

Lailah

Format

PDF

Language

English

Type

Text

Files

Collection

Vol. 1 No. 2 (2020)

Citation

Lailah Fujianti1, Florida Aryani2,Amelia Damayanti3, “DETERMINANTS OF RISK REPORTING: EVIDENCE FROM INDONESIA,” Repository Horizon University Indonesia, accessed October 30, 2025, https://repository.horizon.ac.id/items/show/5399.