The Impact of Voluntary Risk Management Disclosure, The Composition of the Board of Independent Commissioners Toward Firm Value on Indonesian Property ,Real Estate and Building Construction Companies

Abstract

This study aims to examine the impact of voluntary disclosure of non financial risk management, and  the composition of the board of independent commissioners toward firm value. The population of this study is the property, real estate and building construction sector companies listed on the Indonesia Stock Exchange (IDX) using Purposive Sampling. Data analysis method is multiple regression methods. The results of the study are voluntary non financial risk management disclosure has  negatively significant impact to firm value while the composition of independent commissioners does not affect the value of the Company.

Keywords: Voluntary risk management disclosures, composition of independent commissioners, Firm Value

DOI: 10.7176/JESD/10-8-19

Publication date: April 30^th 2019