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All Journal Tax Accounting Applied Journal
Raden Roro Diana Atika Ghozali
universitas diponegoro
Economics, Econometrics & Finance Environmental Science Social Sciences

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Corporate Governance, Risk Disclosure, and Firm Value: Evidence from Indonesian Property and Real Estate Firms Laurencia Julia Permatasari Prasongko; Raden Roro Diana Atika Ghozali; Risti Ulfi Hanifah
Tax Accounting Applied Journal Vol 5, No 1 (2026): May 2026
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2026.33526

Abstract

This study examines the effect of Risk Disclosure and Corporate Governance (proxied by Independent Commissioners, the Board of Directors, and Female Directors) on Firm Value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024 The measurement of firm value is Return on Assets (ROA), firm size, firm liquidity and firm growth are Used as control variables. The number of samples obtained in this study was 230 firm-years which were obtained by purposive sampling technique. observations from 62 companies. The analysis of the data was done by panel data regression using Fixed Effect Model (FEM) method. Processed using Stata 17 with and with cluster-robust standard errors. The results show that Risk Disclosure has a significant negative. Negative impact on Firm Value. The Board of Directors also has a significant negative effect on Firm Value, while Independent Commissioners and Female Directors do not appear to have a significant effect. These results suggest that corporate transparency is not an essential condition of being transparent. The governance in the property and real estate industry in Indonesia must be further improved so that it can optimize the value creation of property and real estate companies
Co-Authors Laurencia Julia Permatasari Prasongko Risti Ulfi Hanifah