Risk Disclosure Perusahaan Pertambangan di Indonesia

Abstract

Risk disclosure in the annual report serves as a means of conveying the company management's ability to handle existing risks and describing the company's performance, which can be useful for stakeholders. The Ministry of Trade stated that in January 2024, price fluctuations for mining commodities subject to Bea Keluar are expected after increase in the previous period. Changes in international prices affect the determination of HPE and often cause mining sector companies to experience losses. These losses need to be disclosed to help stakeholders and determine exposure to business risks. Based on this phenomenon, the aim of this research is to analyze the influence of foreign ownership, board of independent commissioners, auditor type, and political connections on risk disclosure. The newest of this