Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 20

DETERMINANTS OF RISK REPORTING : EVIDENCE FROM  INDONESIA

Fujianti, Lailah (Unknown)
Florida Aryani (Unknown)
Amelia Damayanti (Unknown)

Article Info

Publish Date
05 May 2020

Abstract

This study analyzes risk reporting determinants namely the board of commissioners, independent commissioner and audit committee. The sample of this study consisted of 34 companies listed on the Indonesia Stock Exchange (IDX) and submitted the annual financial reports to the Indonesia Stock Exchange in 2015 and 2016. The test results showed that the board of commissioners and independent commissioners had an effect on risk disclosure, while the audit committee had no effect against risk reporting.

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Journal Info
Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Website

Abbrev

DIJEFA

Publisher

Dinasti Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...