Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura
Viola, Belicia
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Impacts of Board Characteristics and Size on Risk Disclosure: Evidence from Indonesian Mining Firms Viola, Belicia; Aryanto, Josephine; Marsetio, Nany Chandra; Yuliati, Retno
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 3 (2022): December 2022 - March 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i3.3435

Abstract

This study examines how board characteristics (gender, education, and age) and board size can impact corporate risk disclosure (CRD) in quantity and coverage. This research differs from previous studies because we use the newest COSO framework (2017) to measure CRD. We analyzed the data using multiple regression analysis. The results show no relationship between the composition of female directors in both CRD coverage and quantity. Board size positively affects CRD coverage and quantity, while board age negatively affects those two types of CRD. However, board education does not influence CRD quantity and coverage. This study also indicates that board size and age substantially impact the level of risk disclosure. For investors, the board's age and size become an essential consideration in investment decisions related to risk information. While policymakers in Indonesia urgently need a further discussion of the implementation of guidelines to promote higher levels of risk disclosure among firms since the difference in the basis for disclosing risk will reduce the company's competitiveness in the same industry.
Co-Authors Aryanto, Josephine Nany Chandra Marsetio Retno Yuliati