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All Journal JURNAL AKUNTANSI DAN AUDITING Ekonomi Bisnis E-Journal Home Economic and Tourism Publika Budaya Warta Rimba Pendidikan Biologi Journal of Accounting and Investment Asian Journal of Accounting Research JDE (Journal of Developing Economies) Jurnal Bioteknologi & Biosains Indonesia (JBBI) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Belantara Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Masyarakat dan Budaya Jurnal Penelitian Kehutanan Bonita Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi REiLA: Journal of Research and Innovation in Language Journal of Classroom Action Research Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Sistem Informasi dan Sistem Komputer MAHESA : Malahayati Health Student Journal Journal of Midwifery and Nursing Studies AJAR (Asian Journal of Accounting Research) (e-Journal) Cendikia : Media Jurnal Ilmiah Pendidikan JMPK: Jurnal Manajemen Pendidikan Kristen Jurnal Akuntansi dan Keuangan Indonesia JURNAL SIPISSANGNGI: Jurnal Pengabdian Kepada Masyarakat Journal of Community Services International Journal Corner of Educational Research (IJCER) Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Journal Of Midwifery And Nursing Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mamangan Social Science Journal Indonesian Journal of Community Services Cel Local History & Heritage Journal of Science and Education Research Pendidikan Bahasa dan Sastra Untag Business and Accounting Review Policy Brief Pertanian, Kelautan, dan Biosains Tropika Jurnal Kefarmasian Indonesia Jurnal Profesi Keguruan
Sri Ningsih
Universitas Airlangga
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Journal : Jurnal Akuntansi dan Keuangan Indonesia

 1 
CEO INSIDER FROM CFO: IMPLICATIONS FOR FINANCIAL RISK DISCLOSURE QUALITY Ningsih, Sri; Mujtaba, Muhammad Irsyad Elfin; Oehoedoe, Muhammad Sabrian; Aini, Siti Nur
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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Abstract

Background: Financial risk disclosure is crucial due to the broad-ranging consequences that may arise from inadequate disclosure, with the role and capabilities of a company's top management being essential in addressing this issue. This study examines the impact of CEO insiders with prior experience as CFOs on the quality of financial risk disclosure (FRDQ) in Indonesia. Methods: Using OLS regression analysis, the study analyzes data from non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2020. To enhance the reliability of the results, robustness tests are conducted using the Heckman Two-Stage model and Coarsened Exact Matching (CEM). Findings: The findings indicate that CEOs who previously served as CFOs within the same company contribute to improved FRDQ. Additionally, several sub-sample analyses were included to explore other supporting factors in strengthening FRDQ. Conclusion: This study concludes that a CFO background provides a deeper understanding of the company's financial condition, thereby enhancing financial risk disclosure. Novelty/Originality of this article: The study specifically investigates the impact of CEO insiders with CFO backgrounds on financial risk disclosure quality in the Indonesian context.
Co-Authors . Churiyah Agus Ramdani Agusta, Akhmad Riandy Agustin, Kety Lulu Alfisyahri, Nuriah Ali Djamhuri Annisa, Ema Arfiani, Arfiani Asma Nurdianti Bau Toknok Cecep Kusmana Debi Novita Siregar deki Irawan Dinda Amelia, Rizki Efendi, Julham Egi Gumala Sari Enkin Asrawijaya Erniawati, Erniawati Etik Mardliyati, Etik Fauziah Ramadhana Febriliani Febriliani Firdaussy, Uus Faizal Fitria Andriyani Gito Hadiprayitno Hanifiyah Yuliatul Hijriah, Hanifiyah Yuliatul Hari Antoni Musril Herianto Mangi Hikma, Restu Yulia Hiskia Watalee Huda Trihatmoko Husain Umar Husnul Khatimah I Ketut Suada I Nengah Korja Idah Rosidah Ihsan, Muhammad Aidi Noor Imron Mawardi Janiati, Sri Januar, M Fathan Haidar Jemi Yanto Sandego Jusni, Jusni Karar, Abd. Kartika, Vio Nanda Khairuddin - Kholiq, Muh. kurnia agustini Kurnianto, Sigit Kurniasih, Neng Kurniawan Tudjuka Laheping, Eko Prasetyo Lusy Tunik Muharlisiani Maharin, Maharin Mahmud, Andi Tenri Bau Astuti Majmu’adin, Majmu’adin Mauliza, Sri Mikhael Satrio Nugroho Moh Ihsan Moh. Ihsan Muh. Arman Yamin Pagala Muhammad Alwi Muhammad Raihan Mubaraq Muhammad Wicaksono Hasdyani Putra Mujtaba, Muhammad Irsyad Elfin Murtiningsih, Ika Musdar, Musliani Muslih Fathurrahman Ningrum, Bhekti Setya Nizar Nizar Novita Hapshari, Novita Nuraeni, Heni Nurcholis, Fajar Nurhayati Nurhayati Oehoedoe, Muhammad Sabrian Oktaviani, Rizki Puji Sucia Sukmaningrum Purwajanti, Suwasmi Putra, Muhammad Wicaksono Hasdyani Putra, Rian Rahayu, Mahyuni Renggani, Tiya Novita RINA M.Si WIDIANA S.Si Riri Okra Rosyidah, Meifaza Ainur Rukmi Rukmi Rukmi rusata, tatang Sakti Ritonga Santi Santi Santo Doni Malau, Santo Doni Sarumaha, Sri Hayati Sekaringtyas, Fransiska Christydira Sembiring, Rinawati Siti Nur Aini, Siti Nur Sitti Ramlah Sri Herianingrum SRI RAHAYU Suham Cahyono Sukardi Sukardi Sulastri Sulastri Sumarni Sumarni Sunarno, Reyhan Dzikriansyah Sunarti Mustamar Sustri Sustri Suzana, Yenny Tania, Nia Tika Widiastuti Umarat, Adlil Uus Faizal Firdaussy Yulina Eva Riany Yusmar Emmy Katin Yusran Yusuf Hidayat