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Authors: Rita Sugiarti and Ancella Anitawati Hermawan

Affiliation: Universitas Indonesia, Indonesia

Keyword(s): Board of Directors Effectiveness, Integrated Reporting Quality, Firm Risk

Abstract: IR is propose to "reform" corporate's financial statements, address the shortcomings in existing reporting practices and provides a better understanding of financial and non-financial information in an integrated manner. This study aims to provide empirical evidence on the role of IR quality in mediating the effect of board of director effectiveness on firm risk directly and indirectly. This study is a quantitative research and used panel data. The sampleswere used are 143 listed companies on the Johannesburg Stock Exchange (South Africa) with 4 years observation that is from 2014 to 2017. Structural Equation Model was used to analize data and test hypotheses. The results found that BOD effectiveness has a significant negative effect on firm risk but has not affect IR quality,andIR quality has not affects firm risk directly. This study also found that IR quality cannot mediate the effect of BOD effectiveness on firm risk. It is because the implementation of IR was only use to comply with regulatory requirements. (More)

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Paper citation in several formats:
Sugiarti, R. and Anitawati Hermawan, A. (2019). Board of Directors Effectiveness, Integrated Reporting Quality, and Firm Risk. In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - SEABC; ISBN 978-989-758-387-2; ISSN 2184-5212, SciTePress, pages 112-121. DOI: 10.5220/0008437401120121

@conference{seabc19,
author={Rita Sugiarti. and Ancella {Anitawati Hermawan}.},
title={Board of Directors Effectiveness, Integrated Reporting Quality, and Firm Risk},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - SEABC},
year={2019},
pages={112-121},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008437401120121},
isbn={978-989-758-387-2},
issn={2184-5212},
}

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - SEABC
TI - Board of Directors Effectiveness, Integrated Reporting Quality, and Firm Risk
SN - 978-989-758-387-2
IS - 2184-5212
AU - Sugiarti, R.
AU - Anitawati Hermawan, A.
PY - 2019
SP - 112
EP - 121
DO - 10.5220/0008437401120121
PB - SciTePress