Research Article
The Effect of Good Corporate Governance, Leverage and Company Profile on Risk Disclosure
@INPROCEEDINGS{10.4108/eai.28-9-2020.2307512, author={Anita Elisabeth and Wiwik Utami}, title={The Effect of Good Corporate Governance, Leverage and Company Profile on Risk Disclosure}, proceedings={Proceedings of the 1st MICOSS Mercu Buana International Conference on Social Sciences, MICOSS 2020, September 28-29, 2020, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={MICOSS}, year={2021}, month={5}, keywords={good corporate governance leverage company profile risk disclosures}, doi={10.4108/eai.28-9-2020.2307512} }- Anita Elisabeth
Wiwik Utami
Year: 2021
The Effect of Good Corporate Governance, Leverage and Company Profile on Risk Disclosure
MICOSS
EAI
DOI: 10.4108/eai.28-9-2020.2307512
Abstract
This research aims to examine the effect of Good Corporate Governance, leverage, and company profile on risk disclosure. Risk disclosure is the disclosure of information relating to risks presented in a company's financial statements in accordance with the type of risk studied. Good Corporate Governance in this research consist of commissioners and directors 'meetings, attendance of commissioners and directors' meetings and company size. This research is quantitative research on state-owned companies listed on the Indonesia Stock Exchange in 2014-2018 using the entire population in the study consisting of 20 populations and 100 observations. Multiple regression analysis is performed to analyze the data. The results showed the presence of board of commissioners and directors’ meetings, company size and company profile influence on risk disclosure. While meeting frequency of board commissioners and directors, leverage have no effect on risk disclosure.
