THE ROLE OF RISK MONITORING COMMITTEE IN ENHANCING CORPORATE RISK DISCLOSURE
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Published:
Jun 18, 2025
Keywords:
risk disclosure, risk monitoring committee, governance, banking company, indonesia
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Abstract
Banking companies face challenges in the transparency of financial risk disclosures, which affects investor confidence and the stability of the banking sector. Effective governance mechanisms are required to enhance accountability and risk mitigation. This research examines and provides empirical evidence on risk monitoring committee characteristics and risk disclosure. The sample is selected through purposive sampling on the banking sector detailed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, yielding 205 observations from 44 companies. The research utilizes secondary data sourced from social media platforms, annual reports, and corporate websites. The data analysis employs multiple linear regression. This research found that gender diversity and the frequency of committee meetings positively influence risk disclosure. Meanwhile, the independent committee and the committee qualifications do not significantly affect risk disclosure. These findings provide a basis for improving corporate governance in Indonesian banks especially risk monitoring committees.
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Multazam, A., Kurniawati, E. M., & Hasim. (2025). THE ROLE OF RISK MONITORING COMMITTEE IN ENHANCING CORPORATE RISK DISCLOSURE . Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 8(1), 227-244. https://doi.org/10.29303/akurasi.v8i1.712
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References
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Al-Maghzom, A., Hussainey, K., & Aly, D. (2016). Company governance and risk disclosure: evidence from Saudi Arabia. Company Ownership and Control, 13(2), 145–166. https://doi.org/10.22495/Cocv13i2p14.
Almunawwaroh, M., & Setiawan, D. (2023). Does audit committee characteristics a driver in risk disclosure? Cogent Business & Management, 10(1), 2167551. https://doi.org/10.1080/23311975.2023.2167551
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Isa, M., & Lee, S.-P. (2020). Does the Shariah committee influence the risk-taking and performance of Islamic banks in Malaysia? Journal of Islamic Accounting And Business Research, 11(9), 1739–1755. https://doi.org/10.1108/Jiabr-12-2018-0207.
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Jensen, M. C., & Meckling, W. H. (1976). Theory of the company: managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405x(76)90026-X.
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Jia, J., & Bradbury, M. E. (2021). Risk Management Committees and Firm Performance. Australian Journal of Management, 46(3), 369-388. https://doi.org/10.1177/0312896220959124.
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Aldhamari, R., Mohamad Nor, M. N., Boudiab, M., & Mas' ud, A. (2020). The impact of political connection and risk committee on corporate financial performance: Evidence from financial firms in Malaysia. Corporate Governance: The International Journal of Business in Society, 20(7), 1281-1305. https://doi.org/10.1108/CG-04-2020-0122
Aldhamari, R., Nor, M. N. M., Farooque, O. Al, & Al-Sabri, H. M. (2023). Risk committee and stock price crash risk in the Malaysian financial sector: The moderating role of institutional ownership. Journal of Accounting on Emerging Economies, 13(3), 509–540. https://doi.org/10.1108/Jaee-09-2021-0298
Al-Hadi, A., Hasan, M. M., & Habib, A. (2016). Risk committee, company life cycle, and market risk disclosures. Corporate Governance: An International Review, 24(2), 145–170. https://doi.org/10.1111/Corg.12115
Al-Maghzom, A., Hussainey, K., & Aly, D. (2016). Company governance and risk disclosure: evidence from Saudi Arabia. Company Ownership and Control, 13(2), 145–166. https://doi.org/10.22495/Cocv13i2p14.
Almunawwaroh, M., & Setiawan, D. (2023). Does audit committee characteristics a driver in risk disclosure? Cogent Business & Management, 10(1), 2167551. https://doi.org/10.1080/23311975.2023.2167551
Alshirah, M. H., Alshira’h, A. F., & Lutfi, A. (2022). Political connection, family ownership, and company risk disclosure: empirical evidence from Jordan. Meditari Accountancy Research, 30(5), 1241–1264. https://doi.org/10.1108/Medar-04-2020-0868.
Ayuningtyas, E. S., & Harymawan, I. (2022). Risk management committee and textual risk disclosure. Risks, 10(2), 30. https://doi.org/10.3390/risks10020030
Bravo, F. (2017). Are risk disclosures an effective tool to increase firm value? Managerial and Decision Economics, 38(8), 1116-1124. https://doi.org/10.1002/mde.2850
Dewi, S. R., & Eriandani, R. (2022). Karakteristik komite audit dan kualitas audit. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 5(1), 1–14. https://doi.org/10.29303/Akurasi.V5i1.125
Dosinta, N. F., & Astarani, J. (2021). Risk disclosures in bank reporting: sustainable finance roadmap era. Journal of Accounting Research, Organization and Economics, 4(3), 248–263. https://doi.org/10.24815/Jaroe.V4i3.22906
Düsterhöft, M., Schiemann, F., & Walther, T. (2023). Let’s talk about risk! Stock market effects of risk disclosure for European energy utilities. Energy Economics, 125, 106794. https://doi.org/10.1016/J.Eneco.2023.106794
Erin, O., Okoh, J. I., & Okika, N. (2023). Risk governance and risk disclosure quality: An empirical evidence. Journal of Financial Reporting And Accounting. https://doi.org/10.1108/Jfra-04-2023-0198
Gull, A. A., Abid, A., Hussainey, K., Ahsan, T., & Haque, A. (2023). Company governance reforms and risk disclosure quality: Evidence from an emerging economy. Journal of Accounting In Emerging Economies, 13(2), 331–354. https://doi.org/10.1108/Jaee-11-2021-0378
Haj-Salem, I., Ayadi, S. D., & Hussainey, K. (2020). The joint effect of company risk disclosure and company governance on company value. International Journal of Disclosure And Governance, 17(2–3), 123–140. https://doi.org/10.1057/S41310-020-00079-W
Hasan, A., Sufi, U., & Hussainey, K. (2023). Risk committee characteristics and risk disclosure in banks: Evidence from an emerging economy. Journal of Applied Accounting Research, 24(5), 910–932. https://doi.org/10.1108/Jaar-09-2022-0236.
Isa, M., & Lee, S.-P. (2020). Does the Shariah committee influence the risk-taking and performance of Islamic banks in Malaysia? Journal of Islamic Accounting And Business Research, 11(9), 1739–1755. https://doi.org/10.1108/Jiabr-12-2018-0207.
Jain, S., & Raithatha, M. (2022). Risk disclosures and company value: the role of governance in an emerging market. International Journal Of Productivity And Performance Management, 71(8), 3205–3227. https://doi.org/10.1108/Ijppm-09-2020-0476.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the company: managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405x(76)90026-X.
Jia, J. (2019). Does risk management committee gender diversity matter? A financial distress perspective. Managerial Auditing Journal, 34(8), 1050–1072. https://doi.org/10.1108/Maj-05-2018-1874.
Jia, J., & Bradbury, M. E. (2021). Risk Management Committees and Firm Performance. Australian Journal of Management, 46(3), 369-388. https://doi.org/10.1177/0312896220959124.
Jia, J., & Li, Z. (2022). Risk management committees and readability of risk management disclosure. Journal of Contemporary Accounting & Economics, 18(3), 100336. https://doi.org/10.1016/j.jcae.2022.100336.
Jia, J., Li, Z., & Munro, L. (2019). Risk management committee and risk management disclosure: evidence from Australia. Pacific Accounting Review, 31(3), 438–461. https://doi.org/10.1108/PAR-11-2018-0097.
Jiraporn, P., & Lee, . M. (2018). How do independent directors influence corporate risk‐taking? Evidence from a quasi‐natural experiment. International Review of Finance, 18(3), 507-519. https://doi.org/10.1111/irfi.12144.
Kamaruzaman, S. A., Ali, M. M., Ghani, E. K., & Gunardi, A. (2019). Ownership structure, company risk disclosure, and company value: A Malaysian perspective. International Journal of Managerial And Financial Accounting, 11(2), 113. https://doi.org/10.1504/Ijmfa.2019.099766.
Khoirotunnisa, F. (2021). Board gender diversity dan board education diversity terhadap bank-risk taking. Balance: Economic, Business, Management And Accounting Journal, 18(2), 1. https://doi.org/10.30651/Blc.V18i2.5375.
Larasati, D. A., Ratri, M. C., Nasih, M., & Harymawan, I. (2019). Independent audit committee, risk management committee, and audit fees. Cogent Business & Management, 6(1). https://doi.org/10.1080/23311975.2019.1707042.
Malahim, S. S. (2023). The relationship between the risk disclosure and risk management committee on banks value: Empirical evidence from Jordan. International Journal of Professional Business Review, 8(3), E0572. https://doi.org/10.26668/Businessreview/2023.V8i3.572.
Malik, M. F., Nowland, J., & Buckby, S. (2021). Voluntary adoption of board risk committees and financial constraints risk. International Review of Financial Analysis, 73, 101611. https://doi.org/10.1016/J.Irfa.2020.101611.
Mashamba, T., & Gani, S. (2022). Risk governance and risk-taking behavior of banks in emerging markets. Journal of Governance and Regulation, 11(2), 15–31. https://doi.org/10.22495/Jgrv11i2art2.
Muqorobin, M. M., Rani, U., & Simamora, A. J. (2023). The role of risk management committee between risk-taking behavior and companies’ performance. International Journal of Productivity and Performance Management, 73(3), 817-836. https://doi.org/10.1108/IJPPM-07-2022-0347.
Nahar, S., Azim, M., & Jubb, C. (2016). The determinants of risk disclosure by banking institutions. Asian Review of Accounting, 24(4), 426–444. https://doi.org/10.1108/Ara-07-2014-0075.
Nahar, S., & Jahan, M. A. (2021). Do risk disclosures matter for bank performance? A moderating effect of risk committee. Accounting In Europe, 18(3), 378–406. https://doi.org/10.1080/17449480.2021.1942095.
Nguyen, Q. K. (2022). Determinants of bank risk governance structure: a cross-country analysis. Research In International Business And Finance, 60, 101575. https://doi.org/10.1016/J.Ribaf.2021.101575.
Nieboer, J. (2015). Group member characteristics and risk-taking by consensus. Journal of Behavioral and Experimental Economics, 57, 81-88. https://doi.org/10.1016/j.socec.2015.05.001.
Panda, B., & Leepsa, N. M. (2017). Agency theory: a review of theory and evidence on problems and perspectives. Indian Journal of Company Governance, 10(1), 74–95. https://doi.org/10.1177/0974686217701467.
Qin, S., Tan, J., & Kong, X. (2023). Does the attendance of independent directors at shareholder meetings matter? The case of risk-taking. China Journal of Accounting Studies, 11(4), 826-863. https://doi.org/10.1080/21697213.2023.2239677.
Raimo, N., NIcolò, G., Tartaglia Polcini, P., & Vitolla, F. (2022). Corporate governance and risk disclosure: evidence from integrated reporting adopters. Corporate Governance: The International Journal of Business in Society, 22(7), 1462-1490. https://doi.org/10.1108/CG-07-2021-0260.
Razak, B., & Helmy, H. (2020). Pengaruh dewan direksi wanita, dewan komisaris wanita dan kualitas pengungkapan company social responsibility terhadap manajemen laba. Jurnal Eksplorasi Akuntansi, 2(4), 3434–3451. https://doi.org/10.24036/Jea.V2i4.294.
Riadi, S. S., Hadjaat, M., & Yudaruddin, R. (2022). Bank concentration and bank stability during the Covid-19 pandemic. Emerging Science Journal, 6, 262–274. https://doi.org/10.28991/Esj-2022-Sper-018.
Rimin, F., Beli, S. R., Harbi, A., Bujang, I., & Said, J. (2024). Fostering corporate resilience: assessing risk management committee effectiveness in Malaysia’s telecommunication and media sector pre-and during the Covid-19. ASEAN Journal on Science and Technology for Development, 41(1), 10. https://doi.org/10.61931/2224-9028.1571.
Rustiarini, N. W., & Suryandari, N. N. A. (2021). Enterprise risk management disclosure and firm value: the role of risk monitoring committee. Proceedings of the International Conference on Industrial Engineering and Operations Management Sao Paulo, Brazil (5-8). https://doi.org/10.46254/SA02.20210644.
Saggar, R., Arora, N., & Singh, B. (2022). Gender diversity in corporate boardrooms and risk disclosure: Indian evidence. Gender in Management: An International Journal, 37(2), 182-201. https://doi.org/10.1108/GM-06-2020-0174.
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