文章基本信息

标题：The Quality of Risk Disclosure: Evidence from Infrastructure Industry in Indonesia
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作者：Ira Geraldina
期刊名称：Jurnal Dinamika Akuntansi dan Bisnis
印刷版ISSN：2355-9462
电子版ISSN：2528-1143
出版年度：2017
卷号：4
期号：2
页码：211-230
DOI：10.24815/jdab.v4i2.8053
语种：English
出版社：Universitas Syiah Kuala
摘要：The objective of this study was to analyze the quality of mandatory and voluntary risk disclosure in Indonesia during the period of 2011 and 2012.The risk disclosure quality is defined as the quality of risk information that are disclosed by firms in term of relative quantity (adjusted by type of sub-industry and firm size),depthness (the potential impact of risk disclosed on firm’s future performance),the coverage within every type of risk,and the outlook profile of firm’s risk management.This study used samples of 48 firm-years of infrastructure companies that were listed in Indonesia Stock Exchange.Infrastructure industry was chosen due to the strategic role of this industry to support the acceleration and expansion of Indonesia's economic development.By using a descriptive qualitative method,the result showed that firms were still emphasizing on relative quantity dimension compared to the other three dimensions: coverage,depth,and outlook profile of firm risk management.In addition,the quality of mandatory risk disclosure was better than voluntary risk disclosure either for depth,coverage,or an outlook profile of firm risk management dimension.In other words,financial risk items (mandatory risk disclosure items) have better quality rather than non-financial risk items (voluntary risk disclosure items).
关键词：Quality of mandatory risk disclosure;quality of voluntary risk disclosure;relative quantity;depth;coverage;and an outlook profile of firm risk management.