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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Qistie: Jurnal Ilmu Hukum InComTech: Jurnal Telekomunikasi dan Komputer Majalah Ekonomi Insight : Jurnal Pemikiran dan Penelitian Psikologi Jurnal Ilmiah Permas: Jurnal Ilmiah STIKES Kendal Journal Intellectual Sufism Research Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Indonesia Berdaya JagoMIPA: Jurnal Pendidikan Matematika dan IPA PAEDAGOGY : Jurnal Ilmu Pendidikan dan Psikologi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Sewagati International Journal of Application on Economics and Business Wahana Islamika: Jurnal Studi Keislaman Prosiding Temu Ilmiah Nasional Guru Journal of Fundamental Management (JFM) Prosiding Simposium Nasional Manajemen dan Bisnis Accounting Analysis Journal Welfare: Jurnal Pengabdian Masyarakat Bali International Scientific Forum DCS: Jurnal Pengabdian Masyarakat Wahana Islamika; Jurnal Studi Keislaman
Siti Nur Aini, Siti Nur
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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Journal : Accounting Analysis Journal

 1 
Media Background of Directors and Financial Risk Disclosure: Evidence from Indonesia Mujtaba, Muhammad Irsyad Elfin; Aini, Siti Nur; Narsa, I Made
Accounting Analysis Journal Vol. 13 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i1.620

Abstract

Purpose: This research aims to examine the impact of the media background of board members on the financial risk disclosure practices of companies in the Indonesian business context. Method: The research method utilized data from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2010-2021. Ordinary Least Squares (OLS) regression analysis was employed to test the relationship between the independent variable (media background of board members) and the dependent variable (the quality of financial risk disclosure). Findings: The results of the study indicate that board members with a media background tend to disclose fewer financial risks, suggesting that the influence of a media background can affect financial risk disclosure practices. Novelty: The novelty of this research lies in exploring the impact of media backgrounds in the context of financial risk disclosure in Indonesian companies, providing new insights into the dynamics of corporate governance and the role of media in an increasingly information-driven era.
Co-Authors Adyansyah, Farhan Afif, Moh. Azmi Ahmad Syarifuddin Aini, Siti Amar, Yusril Amelia, Shinta Anam, Rizqy Khairul Andayani, Sri Astutik Annisa, Aulia Aristha Purwanthari sawitri Athi, Fina Umu Rif Azizah, Salma Nur Azzah Dyah Pramata, Azzah Dyah Bella, Dwi Cahyani, Anggie Eka Cahyani, Rifa’atin Aditya Diah Susanti Dwi, Vicky Evitasari, Rachma Tia Fadjar Harimurti Fajarin, Rindang Farahdibah, Athirah Febriyanti, Aprillyana Ferranti, Putri Andari Fitriyani, Yeny Frida Murtinasari, Frida Harahap, Rizki Anwar Hariyati Purwaningsih Hidayat, Trian Hofalia, Lingga Zelly I Made Narsa Ikromah, Desti Iman Harymawan Ita Athia Ivan, M. Jannah, Vina Roudhotul Januarta, Shelya Khotibul Umam Lestari, Betty Novia Lutfiyah Lutfiyah M. Rizal Maharani, Ashifa Malik Anjelh Baqiya Marisa Masrufah, Luluk Iddah Maufur, Miqdam Maya Rini Handayani Mujtaba, Muhammad Irsyad Elfin Muslimin Muslimin Ni Putu Aryati Suryaningsih Nisa’, Lathifatun Ni’mah, Warosatun Nurdiansyah, Haniffudin Nurkayati, Siti Oehoedoe, Muhammad Sabrian Prasetya, Andy Pratama, Tata Bayu Pratiwi, Vania Mitha Pudail, M. Purwahita, Adi Putri, Elisa Beliana Rahma, Elfrida Venia Rahmaan, Dimas Anjanii Risydiyani, Wilda Rohmat, Ali Rosyida, Miftahurrahma Sabila, Liya Yusrina Sabilihaq, Roby Sahida, Milayatus Saptantinah, Dewi Saraswati, Anak Ayu Sri Sigit Tri Wicaksono, Sigit Tri Sri Ningsih Sugiharto, Rochman Syaifulloh, Ahmad Syifa, Achrijal Shohib Arya Turangan, Joyce A. Ula, Himmatul Ulinnuha, Kukuh Shafira Wahyu Widodo Wati, Dwi Indah Vidia Fatma Widyani, Devi Widyastuti Widyastuti