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August 17, 2025Jurnal Kajian AkuntansiOpen Access

Unrevealing Risk Disclosure in Indonesia: The Role of Governance and Corporate Attributes

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Authors

IKIndira Januarti KaharKAKlara Jovita AldisaDRDewi Mustika Ratu

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Overview

Analysis reveals corporate governance and company attributes influence risk disclosure in Indonesia's firms, suggesting improvements are needed.

Key Points

  • Risk disclosure practices improved with a risk management committee and larger boards, indicating key governance elements at play.
  • Analysis of 250 observations identified that board size and firm size significantly affect risk disclosure outcomes.
  • Multiple regression analysis was employed to assess relationships between governance factors and risk disclosure practices.
  • Findings highlight the necessity for strong governance frameworks to enhance corporate transparency and accountability.

Cite This Study

Kahar et al. (2025) studied this question.

synapsesocial.com/papers/68a36de60a429f7973331521https://doi.org/10.33603/jka.v9i1.9783
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