Contingency perspective: company characteristics, risk management voluntary disclosure, and company performance
This study aims to examine the direct and indirect effect of firm characteristic on company performance through voluntary risk management disclosure based on contingency factors. This study uses secondary data with a content analysis approach to the acquisition of risk management disclosure data bas...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Indonesian Institute for Counseling, Education and Therapy (IICET)
2023-09-01
|
| Series: | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
| Online Access: | https://jurnal.iicet.org/index.php/jppi/article/view/2924 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832584674670542848 |
|---|---|
| author | Yuliusman Yuliusman Gandy Wahyu Maulana Zulma Azolla Degita Azis |
| author_facet | Yuliusman Yuliusman Gandy Wahyu Maulana Zulma Azolla Degita Azis |
| author_sort | Yuliusman Yuliusman |
| collection | DOAJ |
| description | This study aims to examine the direct and indirect effect of firm characteristic on company performance through voluntary risk management disclosure based on contingency factors. This study uses secondary data with a content analysis approach to the acquisition of risk management disclosure data based on annual report from sample of companies listed on the Indonesia Stock Exchange in 2017-2019 after the IFRS convergence was implemented in Indonesia. Currently, the regulator only requires disclosures of financial risk management compared to non-financial risk disclosures. Therefore, this study is expected to provide empirical evidence regarding the importance of voluntary risk management disclosure on firm performance has contingent relationship with considering external factors, consists of (1) business uncertainty, and (2) dynamic environment. The implication of this research is expected to become a consideration for regulators and entities to disclose non-financial information in the company's annual report because it can affect company performance amidst the uncertain business environment in developing countries such as Indonesia |
| format | Article |
| id | doaj-art-a7c898641b434b1293020da48e320ea9 |
| institution | Kabale University |
| issn | 2477-8524 2502-8103 |
| language | English |
| publishDate | 2023-09-01 |
| publisher | Indonesian Institute for Counseling, Education and Therapy (IICET) |
| record_format | Article |
| series | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
| spelling | doaj-art-a7c898641b434b1293020da48e320ea92025-01-27T12:24:50ZengIndonesian Institute for Counseling, Education and Therapy (IICET)JPPI (Jurnal Penelitian Pendidikan Indonesia)2477-85242502-81032023-09-01931696170410.29210/0202329241584Contingency perspective: company characteristics, risk management voluntary disclosure, and company performanceYuliusman Yuliusman0Gandy Wahyu Maulana Zulma1Azolla Degita Azis2Faculty of Economics and Business, Universitas JambiFaculty of Economics and Business, Universitas JambiFaculty of Economics and Business, Universitas Ibn Khaldun BogorThis study aims to examine the direct and indirect effect of firm characteristic on company performance through voluntary risk management disclosure based on contingency factors. This study uses secondary data with a content analysis approach to the acquisition of risk management disclosure data based on annual report from sample of companies listed on the Indonesia Stock Exchange in 2017-2019 after the IFRS convergence was implemented in Indonesia. Currently, the regulator only requires disclosures of financial risk management compared to non-financial risk disclosures. Therefore, this study is expected to provide empirical evidence regarding the importance of voluntary risk management disclosure on firm performance has contingent relationship with considering external factors, consists of (1) business uncertainty, and (2) dynamic environment. The implication of this research is expected to become a consideration for regulators and entities to disclose non-financial information in the company's annual report because it can affect company performance amidst the uncertain business environment in developing countries such as Indonesiahttps://jurnal.iicet.org/index.php/jppi/article/view/2924 |
| spellingShingle | Yuliusman Yuliusman Gandy Wahyu Maulana Zulma Azolla Degita Azis Contingency perspective: company characteristics, risk management voluntary disclosure, and company performance JPPI (Jurnal Penelitian Pendidikan Indonesia) |
| title | Contingency perspective: company characteristics, risk management voluntary disclosure, and company performance |
| title_full | Contingency perspective: company characteristics, risk management voluntary disclosure, and company performance |
| title_fullStr | Contingency perspective: company characteristics, risk management voluntary disclosure, and company performance |
| title_full_unstemmed | Contingency perspective: company characteristics, risk management voluntary disclosure, and company performance |
| title_short | Contingency perspective: company characteristics, risk management voluntary disclosure, and company performance |
| title_sort | contingency perspective company characteristics risk management voluntary disclosure and company performance |
| url | https://jurnal.iicet.org/index.php/jppi/article/view/2924 |
| work_keys_str_mv | AT yuliusmanyuliusman contingencyperspectivecompanycharacteristicsriskmanagementvoluntarydisclosureandcompanyperformance AT gandywahyumaulanazulma contingencyperspectivecompanycharacteristicsriskmanagementvoluntarydisclosureandcompanyperformance AT azolladegitaazis contingencyperspectivecompanycharacteristicsriskmanagementvoluntarydisclosureandcompanyperformance |