Jurnal Eksplorasi Akuntansi (JEA)
Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Pengungkapan Risiko dan Tata Kelola Perusahaan terhadap Nilai Perusahaan

Zahra Nabila (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Nurzi Sebrina (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)



Article Info

Publish Date
28 May 2026

Abstract

This research aims to analyze the influence of corporate risk disclosure and good corporate governance on firm value. This research is causality research with a quantitative approach. The data in the research are company annual reports obtained from Indonesian Stock Exchange website and the websites of the companies studied. This research used a purposive sampling technique and obtained 210 samples consisting of 70 financial sector companies in 2020-2022. In testing the research hypothesis, this research used the panel data regression analysis method. The results of this research indicate that corporate risk disclosure has no effect on firm value. Then, good corporate governance as proxied by audit committee size, board of commissioners size, and gender diversity also have no effect on firm value.

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Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...