The Effect Of Institutional Ownership, Board of Commisioners on Corporate Risk Disclosure

DOI

10.2991/978-2-38476-495-2_20How to use a DOI?

Keywords

Institutional Ownership; Board of Commisioners; Corporate Risk Disclosure

Abstract

In the growing of awareness towards investment, the capital in banking industry plays a vital role in Indonesia’s economy, it is important to ensure a good reporting quality. Corporate risk disclosure are the key elements that ensure a transparent and reliable report for investor to use and make the investmet decision. Risk Disclosure are influenced by various factors, this study aims to analyze the impact of Board Commisioners had to risk disclosure as in the size board commissioner and the board meeting frequency, another variables this study highlights is the correlations between institutional ownership towards risk disclosure. The object of this study are banking firms listed on Indonesain Stock Exchange (IDX) ranging in 5 years from 2019–2023. This study use purposive sampling to sample the 195 valid data of banking firm the sample used in this study are 179 samples as the other data are considered to be irrelevant the data obtained is secondary quantitative data obtained from company’s annual report. Data was analyzed with multiple regression method using the help of IBS SPSS V. 25 Software. Research show that Institutional Ownership and Board of Commisioners size has positive significance influence on Corporate Risk Disclosure while Board of Commisioners meeting frequency has no significant influence towards Corporate risk Disclosure. This implies the vital role of Institutional ownership and Board of Commisioners size had towards the quality of risk disclosure.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Flavia Emmeline
AU  - Linda Santioso
PY  - 2025
DA  - 2025/12/29
TI  - The Effect Of Institutional Ownership, Board of Commisioners on Corporate Risk Disclosure
BT  - Proceedings of the International Conference on Economics, Business, Social, and Humanities 2025 (ICEBSH 2025)
PB  - Atlantis Press
SP  - 208
EP  - 218
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-495-2_20
DO  - 10.2991/978-2-38476-495-2_20
ID  - Emmeline2025
ER  -