Does Institutional Ownership Moderate the Relationship Between the Board of Directors and Risk Disclosure?

The purpose of this study is to dissect the ways in which institutional ownership, number years a board has been operation, and representation women on each influence strength association between risk disclosure other parameters. Purposive sampling was utilized collect data from commercial banks registered with OJK 2017 2021. From 41 different locations, 205 samples were taken. To test their hypothesis, researchers used panel regression model. Several types descriptive inferential statistics tests investigation, including but not limited likelihood, Breusch-Pagan, Hausman tests, as well for heteroscedasticity autocorrelation. We utilize fixed effect model analyze correlation variables Regression Models 1 2 based results aforementioned three preliminary According data, presence female members no disclosure, length time existence ownership both positively increase disclosure. Risk linked tenure gender parity, although it unclear how much an characteristics have correlation. study's goal clarify role that shareholders play corporate boards. better use shareholder responsibilities, especially by companies.