PENGARUH PROFITABILITAS, LEVERAGE, KOMITE MANAJEMEN RISIKO DAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, leverage, risk management committee, and board of commissioners on the enterprise risk management disclosure. The population in this study are State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange in 2018-2022. The research sampling technique used purposive sampling method. The data used in this study is secondary data obtained from the annual financial reports companies. The research method used in this research is multiple linear regression analysis. The result of this study show that profitability and risk management committee has an positive effect on the enterprise risk management disclosure, leverage and board of commissioners has no effect on the enterprise risk management disclosure. Therefore, this research provides input to State-Owned Enterprises (BUMN) that the existence of a risk management and profitability committee will likely increase the level of risk management disclosure. Therefore, companies must improve the management committee and increase profitability so that risk management disclosure can be better.