Pengaruh Dewan Komisaris, Leverage, Kepemilikan Publik, Dan Firm Size Terhadap Pengungkapan ERM

Abstract

This research aims to obtain the empirical evidence regarding the effect of size of board commisioners, leverage, public ownership, and firm size on (ERM) enterprise risk management disclosure on manufacturing companies listed in Indonesia Stock Exchange in 2016-2018. This is a quantitative study used secondary data of 144 companies listed on the Indonesia Stock Exchange over the period of 2016-2018 that have been selected by using purposive sampling techniques. The data was analyzed using panel data regression analysis with random effect model helped by  Eviews 11lite and Microsoft Excel 2019. The findings of this study showed that size of board commissiones and leverage have a significant effect on Enterprise Risk Management Disclosure , while public ownership and firm size has no significant effect on on Enterprise Risk Management Disclosure. The implication of this study is the need to increase the implementation of ERM which can help to identify potential events that inflicts negative impacts on firm.