Jurnal Paradigma Akuntansi
Vol. 4 No. 2 (2022): April 2022

Pengaruh Board Characteristics Terhadap Corporate Risk Disclosure Yang Dimoderasi Oleh Family Ownership




Article Info

Publish Date
30 Apr 2022

Abstract

This research aims at how the role of the board characteristics on corporate riskdisclosure, and the moderation effect of family ownership toward the relation of boardcharacteristics to corporate risk disclosure on consumer goods industry listed on the IndonesiaStock Exchange during 2017-2019. Sample was selected using purposive sampling method andthe valid data was 39 companies. Data processing techniques using multiple regression analysiswhat helped by Eviews version 10 and Microsoft Excel 2020. The results of this study indicatethat board characteristics which consist of board size, board meeting, CEO duality, and boardexpertise do not have a significant influence on corporate risk disclosure, meanwhile familyownership has a significant influence to moderate the relation of board size, board meeting, andCEO duality towards corporate risk disclosure. Family ownership does not moderate the relationof board expertise towards corporate risk disclosure. The implication of this study is the need toincrease the role of the board members to influence the corporate risk disclosure which will beneeded by investors and potential investors as well.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...