The Influence of Profitability, Leverage, Company Size, Ownership Structure and Board of Commissioners on Risk Management Disclosure
DOI:
https://doi.org/10.59141/jist.v5i8.1320Keywords:
risk management disclosure, profitability, leverage, company size, ownership structureAbstract
The research aims to analyze and determine the influence of profitability, leverage, company size, ownership structure and board of commissioners on risk management disclosure. This research was conducted using an associative quantitative research method with data analysis tools using multiple linear regression using SPSS 20 software with a population of 18 companies and a sample of 10 companies engaged in the oil and gas energy sector listed on the Indonesia Stock Exchange for the period 2018–2022. The results of this study show that leverage and company size partially have a significant effect on risk disclosure, while profitability, ownership structure and board of commissioners partially have a non-significant effect on risk management disclosure. The results of the smear test showed that the results of profitability, leverage, company size, ownership structure and board of commissioners together affected risk disclosure by 54%.
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Ari Istiqomah, Andry Priharta, Riyanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
