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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Kajian Akuntansi
Ratu, Dewi Mustika
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Economics, Econometrics & Finance

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Unrevealing Risk Disclosure in Indonesia: The Role of Governance and Corporate Attributes Kahar, Indira Januarti; Aldisa, Klara Jovita; Ratu, Dewi Mustika
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9783

Abstract

This study seeks to investigate the factors driving corporate risk disclosure practice, focusing on corporate governance elements (i.e. the presence of a risk management committee, the number of board commissioners, the frequency of board meetings, and the proportion of public ownership) and company attributes (leverage and firm size). The analysis tool uses multiple regression. By analyzing 250 observations from manufacturing companies in the Basic Industry and Chemical sectors in Indonesia from 2017 to 2022, this research found that the existence of a risk management committee, the size of the board of commissioners, and the size of the company play an important role in increasing risk disclosure. Conversely, the frequency of board meetings, public ownership, and leverage were not found to have a significant impact. These findings suggest that corporate governance frameworks and company attributes are key factors in improving risk disclosure practices.  
Doing Well by Blowing Right: How Whistleblowing Practice Enhances Corporate Risk Disclosure Ratu, Dewi Mustika
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.2.222-232

Abstract

Given the prevalence of corruption scandals in State-Owned Enterprises (SOEs), it is crucial to assess the effectiveness of whistleblowing systems in promoting transparency of risk management information. Therefore, this study investigates the relationship between whistleblowing practices and the level of corporate risk disclosure. Using archival methods, observations were conducted between 2016 and 2021 at SOEs listed on the Indonesia Stock Exchange (IDX). As expected, using stakeholder theory and the "doing well by doing good" perspective, effective whistleblowing provides information about current and potential risks that are not easily detected. Therefore, regulators and investors need to critically evaluate information in risk disclosures, by considering whistleblowing as a positive signal of reliable corporate governance.
Co-Authors Aldisa, Klara Jovita Kahar, Indira Januarti