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All Journal Media Kesehatan Masyarakat Indonesia Jurnal EMT KITA Jurnal Pengabdian Magister Pendidikan IPA Akurasi : Jurnal Studi Akuntansi dan Keuangan Islamika : Jurnal Agama, Pendidikan dan Sosial Budaya Jurnal Biogenerasi Journal of Scientech Research and Development Research Review: Jurnal Ilmiah Multidisiplin JURNAL ILMIAH GEMA PERENCANA Journal of International Multidisciplinary Research Policy Brief Pertanian, Kelautan, dan Biosains Tropika KOMUNIKA BANGSA, JURNAL ILMU KOMUNIKASI Journal Of Fisheries Agribusiness
Hasim
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Journal : Akurasi : Jurnal Studi Akuntansi dan Keuangan

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THE ROLE OF RISK MONITORING COMMITTEE IN ENHANCING CORPORATE RISK DISCLOSURE Multazam, Ahmad; Kurniawati, Estetika Mutiaranisa; Hasim
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.712

Abstract

Banking companies face challenges in the transparency of financial risk disclosures, which affects investor confidence and the stability of the banking sector. Effective governance mechanisms are required to enhance accountability and risk mitigation. This research examines and provides empirical evidence on risk monitoring committee characteristics and risk disclosure. The sample is selected through purposive sampling on the banking sector detailed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, yielding 205 observations from 44 companies. The research utilizes secondary data sourced from social media platforms, annual reports, and corporate websites. The data analysis employs multiple linear regression. This research found that gender diversity and the frequency of committee meetings positively influence risk disclosure. Meanwhile, the independent committee and the committee qualifications do not significantly affect risk disclosure. These findings provide a basis for improving corporate governance in Indonesian banks especially risk monitoring committees.
Co-Authors -, Ahmad Faqih Agus Setiyono Agus Soroso Ahmad Multazam, Ahmad Ahmad Sulaeman Andi Sofyan Hasdam Anid Supriyadi Ariesta Setyawati Ario Damar Awalia, Nur Bagu, Fery Rahmat A. Baruadi, Mahludin H. Desi Widiyanti Dewi Wahyuni K. Baderan Eko Pradjoko Ery Setiawan Evy Damayanthi Farid SM, Farid Fera Fitri Salsabila Fitryane Lihawa Humairoh Saidah I Dewa Gede Jaya Negara I Wayan Yasa Idqan Fahmi Insih Mohune IPB, DGB Irawan, Mohammad Bayu Iswan Dunggio Jahja, Sukma Dewanty Karyawan, I Dewa Made Alit Katili, Ardiyansyah S. Kurniawati, Estetika Mutiaranisa Lala M Kolopaking M Agus Setiadi Ma'mun Sarma Mahludin H. Baruadi Marike Mahmud Moh. Hasan Machfoed Musafir Nahrowi Nufalia Hidayati Oktariza, Wawan Pakaya, Parid Prasetyo, Mawardi Heru Pujiati Purwiyatno Hariyadi Rachmiani Rahayu Yulianti Rahmawati Damiti Rohani Rosbandi Rubai, Ramlah Sabarudin, Didin Salamatun Asakdiyah, Salamatun Salehudin Sila, Gita Eka Siti Nurislamiah Sri Purwaningsih, Sri Sudradjat Suherman, Sutianto Pratama Sukirman Rahim Sumiati Suria Darma Tarigan Sutianto Syamsudin, Suryadi Ulfah Juniarti Siregar Waode, Faridawaty