The Impacts of Board Characteristics and Size on Risk Disclosure: Evidence from Indonesian Mining Firms

This study examines how board characteristics (gender, education, and age) size can impact corporate risk disclosure (CRD) in quantity coverage. research differs from previous studies because we use the newest COSO framework (2017) to measure CRD. We analyzed data using multiple regression analysis. The results show no relationship between composition of female directors both CRD coverage quantity. Board positively affects quantity, while age negatively those two types However, education does not influence also indicates that substantially level disclosure. For investors, board's become an essential consideration investment decisions related information. While policymakers Indonesia urgently need a further discussion implementation guidelines promote higher levels among firms since difference basis for disclosing will reduce company's competitiveness same industry.