Apakah Keberadaan Komisaris Keluarga Dan Komisaris Independen Meningkatkan Pengungkapan Risiko?
This research aims to examine the effect of family commissioners and independent commissioners on risk disclosure using Indonesian firms that engaged in initial public offering (IPO). This research uses multiple regression analysis to test the effect of family commissioners and independent commissio...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Udayana
2019-01-01
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| Series: | Jurnal Ilmiah Akuntansi dan Bisnis |
| Online Access: | https://ojs.unud.ac.id/index.php/jiab/article/view/42620 |
| _version_ | 1819129621148336128 |
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| author | Doddy Setiawan Elisa Apriliani Andriyanto |
| author_facet | Doddy Setiawan Elisa Apriliani Andriyanto |
| author_sort | Doddy Setiawan |
| collection | DOAJ |
| description | This research aims to examine the effect of family commissioners and independent commissioners on risk disclosure using Indonesian firms that engaged in initial public offering (IPO). This research uses multiple regression analysis to test the effect of family commissioners and independent commissioners on risk disclosure. The study sample consists of 204 non-financial firms that engaged in IPO during the period of 2001–2017. The result of the study shows that family commissioners and independent commissioners have positively affected risk disclosure. Therefore, it is important for companies to add more independent commissioners and maintain family commissioners during IPO.
Keywords: family commissioners, independent commissioners, initial public offering, board of commissioner |
| first_indexed | 2024-12-22T08:46:37Z |
| format | Article |
| id | doaj.art-a738b595e78c4806851503927f4ddc09 |
| institution | Directory Open Access Journal |
| issn | 2303-1018 |
| language | English |
| last_indexed | 2024-12-22T08:46:37Z |
| publishDate | 2019-01-01 |
| publisher | Universitas Udayana |
| record_format | Article |
| series | Jurnal Ilmiah Akuntansi dan Bisnis |
| spelling | doaj.art-a738b595e78c4806851503927f4ddc092022-12-21T18:32:05ZengUniversitas UdayanaJurnal Ilmiah Akuntansi dan Bisnis2303-10182019-01-011910.24843/JIAB.2019.v14.i01.p0142620Apakah Keberadaan Komisaris Keluarga Dan Komisaris Independen Meningkatkan Pengungkapan Risiko?Doddy SetiawanElisa Apriliani AndriyantoThis research aims to examine the effect of family commissioners and independent commissioners on risk disclosure using Indonesian firms that engaged in initial public offering (IPO). This research uses multiple regression analysis to test the effect of family commissioners and independent commissioners on risk disclosure. The study sample consists of 204 non-financial firms that engaged in IPO during the period of 2001–2017. The result of the study shows that family commissioners and independent commissioners have positively affected risk disclosure. Therefore, it is important for companies to add more independent commissioners and maintain family commissioners during IPO. Keywords: family commissioners, independent commissioners, initial public offering, board of commissionerhttps://ojs.unud.ac.id/index.php/jiab/article/view/42620 |
| spellingShingle | Doddy Setiawan Elisa Apriliani Andriyanto Apakah Keberadaan Komisaris Keluarga Dan Komisaris Independen Meningkatkan Pengungkapan Risiko? Jurnal Ilmiah Akuntansi dan Bisnis |
| title | Apakah Keberadaan Komisaris Keluarga Dan Komisaris Independen Meningkatkan Pengungkapan Risiko? |
| title_full | Apakah Keberadaan Komisaris Keluarga Dan Komisaris Independen Meningkatkan Pengungkapan Risiko? |
| title_fullStr | Apakah Keberadaan Komisaris Keluarga Dan Komisaris Independen Meningkatkan Pengungkapan Risiko? |
| title_full_unstemmed | Apakah Keberadaan Komisaris Keluarga Dan Komisaris Independen Meningkatkan Pengungkapan Risiko? |
| title_short | Apakah Keberadaan Komisaris Keluarga Dan Komisaris Independen Meningkatkan Pengungkapan Risiko? |
| title_sort | apakah keberadaan komisaris keluarga dan komisaris independen meningkatkan pengungkapan risiko |
| url | https://ojs.unud.ac.id/index.php/jiab/article/view/42620 |
| work_keys_str_mv | AT doddysetiawan apakahkeberadaankomisariskeluargadankomisarisindependenmeningkatkanpengungkapanrisiko AT elisaaprilianiandriyanto apakahkeberadaankomisariskeluargadankomisarisindependenmeningkatkanpengungkapanrisiko |