Pengaruh Firm Size, Board Size, Independent Board, Audit Committee, Dan Managerial Ownership Terhadap Corporate Risk Disclosure pada Perusahaan Manufakur yang Terdaftar di BEI Tahun 2017 - 2020

Abstract

The purpose of this study is to examine the effect of Firm Size, Board Size, Independent Board, Audit Committee, and Managerial Ownership on Corporate Risk Disclosure in manufacturing companies listed on the Indonesia Stock Exchange period 2017-2020. This research is a causal associative research and This study uses secondary data. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019, which amounted to 195 companies. The sample in this study amounted to 31 manufacturing companies. The technique of sampling in this study using Purposive Sampling method and the technique of data analysis in this study using Descriptive Statistical Analysis, and Multiple Linear Regression Analysis. The result of the study showed that partially Firm Size and Managerial Ownership have no effect to Corporate Risk Disclosure, Board Size and Audit Committee have positive and significant effect to Corporate Risk Disclosure. Meanwhile Independent Board have negative and significant effect to Corporate Risk Disclosure. Simultaneously Firm Size, Board Size, Independent Board, Audit Committee, and Managerial Ownership have a significant effect to Corporate Risk Disclosure.