Faktor-Faktor Yang Mempengaruhi Risk Disclosure

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of firm size, leverage, board independence, and liquidity in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This study used 87 samples and 261 manufacturing company data which were selected based on purposive sampling method. The research data was inputted with Microsoft Excel and processed through the Eviews 11.0 software. The results of this study indicate that firm size has a significant effect on Risk Disclosure, while leverage, board independence, and liquidity have no significant effect on Risk Disclosure. The implication of this research is the need for an increase in firm size, leverage, board independence, and liquidity to increase company activities in the level of risk disclosure.