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首页> 外文会议>Conference on International Issues in Business and Economics Research >Financial Risk Disclosure and Corporate Governance: Empirical Evidence on Banking Companies in Indonesian Stock Exchange
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Financial Risk Disclosure and Corporate Governance: Empirical Evidence on Banking Companies in Indonesian Stock Exchange

机译：财务风险披露和公司治理：印度尼西亚证券交易所银行公司的经验证据

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摘要

Risk disclosure, especially financial risk disclosure, is useful for providing information to stakeholders about how the risk arises, as well as how management handles risk and the impact of such risks. Risk disclosure is also used to reduce agency conflict and asymmetry information problems. This research aims to examine and analyze the effects of corporate governance on financial risk disclosure in banking companies listed in the Indonesian Stock Exchange. The final sample of this study was 20 banks listed on the Indonesian Stock Exchange in 2015-2017. The result shows that both the number of commissioners' board and the number of audit committee meetings have a significant positive effect on the extent of financial risk disclosure. Our findings indicate that the existence of the commissioners' board is important as part of the internal control function of financial risk that will be disclosed by the company. The results of this study were also able to prove that the supervisory activities by the audit committee in the form of an audit committee board meeting affect financial risk disclosure. Overall, our study provides additional evidence that corporate governance mechanisms affect the broad disclosure of a company's financial risk.
机译：风险披露，特别是财务风险披露，可用于向利益相关者提供有关风险如何产生的信息，以及管理风险和这些风险的影响。风险披露还用于降低代理冲突和不对称信息问题。本研究旨在审查和分析公司治理对印度尼西亚证券交易所上市的银行业公司财务风险披露的影响。本研究的最终样本是2015 - 2017年印度尼西亚证券交易所上市的20世上。结果表明，委员会董事会数量和审计委员会会议的数量都对金融风险披露程度具有显着的积极影响。我们的调查结果表明，专员委员会的存在是本公司将披露的财务风险的内部控制函数的一部分。本研究的结果也能够证明审计委员会以审计委员会董事会会议形式的监督活动影响财务风险披露。总体而言，我们的研究提供了额外的证据表明公司治理机制影响了公司的财务风险的广泛披露。

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