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Walid Rudianti
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Economics, Econometrics & Finance Social Sciences

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Journal : J-MAS (Jurnal Manajemen dan Sains)

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The Effectiveness of Commissioners Board Size And Audit Commitee Size on Risk Disclosure Yubiharto Yubiharto; Walid Rudianti
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i1.218

Abstract

The purpose of this study is to analyse the effectiveness of the Commissioners Board size Audit Committee size on risk disclosure (empirical study on coal-mining sub-sector under mining sector companies listed on Indonesian Stock Exchange during the period of 2016-2018). The samples for this study are 19 companies under coal-mining sub-sector listed in Indonesian Stock Exchange during the period of 2016-2018. The methodology used in this study is multiple linear regression with data panel approach. Commissioners Board size has a positive and significant effect on risk disclosure in the companies under mining sector and coal-mining sub sector listed in IDX during the period of 2016-2018. Meanwhile, audit committee size has a negative and significant effect on risk disclosure in the companies under mining sector and coal-mining sub sector listed in IDX during the period of 2016-2018. It is advisable for investors and prospective investors to consider Commissioners Board size and Audit Committee size.
Co-Authors Eling Ri Kurniati Siti Mauliyah Tryan Adhi Nugroho Yubiharto Yubiharto Yubiharto Yubiharto