Pengaruh Board Characteristics Terhadap Corporate Risk Disclosure Yang Dimoderasi Oleh Family Ownership
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Abstract
This research aims at how the role of the board characteristics on corporate risk
disclosure, and the moderation effect of family ownership toward the relation of board
characteristics to corporate risk disclosure on consumer goods industry listed on the Indonesia
Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and
the valid data was 39 companies. Data processing techniques using multiple regression analysis
what helped by Eviews version 10 and Microsoft Excel 2020. The results of this study indicate
that board characteristics which consist of board size, board meeting, CEO duality, and board
expertise do not have a significant influence on corporate risk disclosure, meanwhile family
ownership has a significant influence to moderate the relation of board size, board meeting, and
CEO duality towards corporate risk disclosure. Family ownership does not moderate the relation
of board expertise towards corporate risk disclosure. The implication of this study is the need to
increase the role of the board members to influence the corporate risk disclosure which will be
needed by investors and potential investors as well.
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