Pengaruh Ukuran Perusahaan, Komite Manajemen Risiko, Ukuran Dewan Komisaris, dan Kepemilikan Publik terhadap Pengungkapan Manajemen Risiko
Daftar Isi:
- The purpose of this study was to examine the effect of company size, risk management committee, board of commissioners, and public ownership on risk management disclosure. This study uses secondary data from annual reports on banking companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The data collection method in this study used purposive sampling method. The number of companies in this study were 45 companies that fit the sample criteria. The technique for analyzing data uses multiple regression analysis using the SPSS version 23 to see the effect of independent variables on the dependent variable. The results of this study explain that company size have an effect on the risk management disclosure, while risk management committee, board of commissioners, and public ownership have no effect on risk management disclosure. Keywords: Company Size, Risk Management Committee, Board of Commissioners, and Public Ownership On Risk Management Disclosure.