JEFMS Journal

ABSTRACT:

This study aims to examine the effect of company characteristics (company age, leverage) and corporate governance (proportion of independent commissioners, board gender diversity, family ownership, quality of external auditors) on risk disclosure. The population in this study are manufacturing companies listed on Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique in this study used a purposive sampling method, obtained 34 company samples so that the total data used was 102 data. This research is a quantitative study using multiple regression analysis with the help of SPSS 22. The results showed that the proportion of independent commissioners, family ownership and quality of external auditors had a positive effect on risk disclosure. Meanwhile, company age, leverage and board gender diversity have no effect on risk disclosure.

KEYWORDS:

Risk Disclosure, Company Characteristics, Corporate Governance

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