Pengaruh Ukuran Dewan Komisaris, Komite Manajemen Risiko, Ukuran Perusahaan, Dan Kepemilikan Publik Terhadap Pengungkapan Enterprise Risk Management (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI tahun 2016-2018)

Abstract

This study aims to examine the effect of the board of commissioner size, risk management committee, firm size, and public ownership on enterprise risk management disclosure. The population of the research is 159 consumer goods industry companies listed on the Indonesia Stock Exchange between 2016-2018. The sample selection used purposive sampling technique obtained 108 companies. The analytical method used in this study uses multiple linear regression analysis tools preceded by a classic assumption test using the IBM SPSS 21 program. The regression test results show that simultaneously the board of commissioner size, risk management committee, firm size, and public ownership have an effect on enterprise risk management disclosure. Partially, the risk management committee variable and firm size have a significant effect on enterprise risk management disclosure, while the board of commissioner size variable and public ownership have no effect on enterprise risk management disclosure