The Impacts of Board Characteristics and Size on Risk Disclosure: Evidence from Indonesian Mining Firms
This study examines how board characteristics (gender, education, and age) and board size can impact corporate risk disclosure (CRD) in quantity and coverage. This research differs from previous studies because we use the newest COSO framework (2017) to measure CRD. We analyzed the data using multip...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)
2022-11-01
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| Series: | Journal of Economics, Business & Accountancy |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/jebav/article/view/3435 |
| _version_ | 1797303278674903040 |
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| author | Belicia Viola Josephine Aryanto Nany Chandra Marsetio Retno Yuliati |
| author_facet | Belicia Viola Josephine Aryanto Nany Chandra Marsetio Retno Yuliati |
| author_sort | Belicia Viola |
| collection | DOAJ |
| description | This study examines how board characteristics (gender, education, and age) and board size can impact corporate risk disclosure (CRD) in quantity and coverage. This research differs from previous studies because we use the newest COSO framework (2017) to measure CRD. We analyzed the data using multiple regression analysis. The results show no relationship between the composition of female directors in both CRD coverage and quantity. Board size positively affects CRD coverage and quantity, while board age negatively affects those two types of CRD. However, board education does not influence CRD quantity and coverage. This study also indicates that board size and age substantially impact the level of risk disclosure. For investors, the board's age and size become an essential consideration in investment decisions related to risk information. While policymakers in Indonesia urgently need a further discussion of the implementation of guidelines to promote higher levels of risk disclosure among firms since the difference in the basis for disclosing risk will reduce the company's competitiveness in the same industry. |
| first_indexed | 2024-03-07T23:50:35Z |
| format | Article |
| id | doaj.art-e64a5dc26c6b49aebcc4dbaa57830cd2 |
| institution | Directory Open Access Journal |
| issn | 2087-3735 2088-785X |
| language | English |
| last_indexed | 2024-03-07T23:50:35Z |
| publishDate | 2022-11-01 |
| publisher | Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE) |
| record_format | Article |
| series | Journal of Economics, Business & Accountancy |
| spelling | doaj.art-e64a5dc26c6b49aebcc4dbaa57830cd22024-02-19T07:58:32ZengPusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)Journal of Economics, Business & Accountancy2087-37352088-785X2022-11-0125225527210.14414/jebav.v25i3.3435The Impacts of Board Characteristics and Size on Risk Disclosure: Evidence from Indonesian Mining FirmsBelicia Viola0Josephine Aryanto1Nany Chandra Marsetio2Retno Yuliati3Universitas Prasetiya Mulya, Tangerang, Banten, IndonesiaUniversitas Prasetiya Mulya, Tangerang, Banten, IndonesiaUniversitas Prasetiya Mulya, Tangerang, Banten, IndonesiaUniversitas Prasetiya Mulya, Tangerang, Banten, IndonesiaThis study examines how board characteristics (gender, education, and age) and board size can impact corporate risk disclosure (CRD) in quantity and coverage. This research differs from previous studies because we use the newest COSO framework (2017) to measure CRD. We analyzed the data using multiple regression analysis. The results show no relationship between the composition of female directors in both CRD coverage and quantity. Board size positively affects CRD coverage and quantity, while board age negatively affects those two types of CRD. However, board education does not influence CRD quantity and coverage. This study also indicates that board size and age substantially impact the level of risk disclosure. For investors, the board's age and size become an essential consideration in investment decisions related to risk information. While policymakers in Indonesia urgently need a further discussion of the implementation of guidelines to promote higher levels of risk disclosure among firms since the difference in the basis for disclosing risk will reduce the company's competitiveness in the same industry.https://journal.perbanas.ac.id/index.php/jebav/article/view/3435board characteristicscorporate risk disclosurecoso frameworkenterprise risk management |
| spellingShingle | Belicia Viola Josephine Aryanto Nany Chandra Marsetio Retno Yuliati The Impacts of Board Characteristics and Size on Risk Disclosure: Evidence from Indonesian Mining Firms Journal of Economics, Business & Accountancy board characteristics corporate risk disclosure coso framework enterprise risk management |
| title | The Impacts of Board Characteristics and Size on Risk Disclosure: Evidence from Indonesian Mining Firms |
| title_full | The Impacts of Board Characteristics and Size on Risk Disclosure: Evidence from Indonesian Mining Firms |
| title_fullStr | The Impacts of Board Characteristics and Size on Risk Disclosure: Evidence from Indonesian Mining Firms |
| title_full_unstemmed | The Impacts of Board Characteristics and Size on Risk Disclosure: Evidence from Indonesian Mining Firms |
| title_short | The Impacts of Board Characteristics and Size on Risk Disclosure: Evidence from Indonesian Mining Firms |
| title_sort | impacts of board characteristics and size on risk disclosure evidence from indonesian mining firms |
| topic | board characteristics corporate risk disclosure coso framework enterprise risk management |
| url | https://journal.perbanas.ac.id/index.php/jebav/article/view/3435 |
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