Pengaruh Struktur Kepemilikan Manajerial, Ukuran Perusahaan, Likuiditas dan Profitabilitas terhadap Pengungkapan Manajemen Risiko pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021

Abstract

This study aims to examine the effect of managerial ownership structure, company size, liquidity and profitability on risk management disclosures in food and beverage companies listed on the Indonesia Stock Exchange in 2019-2021. The population of this study are food and beverage companies listed on the Indonesia Stock Exchange in 2019-2021. The sample selection was carried out by purposive sampling technique and 22 companies were obtained. The variables of this study consist of managerial ownership structure, firm size, liquidity and profitability as independent variables and risk management disclosure as the dependent variable. The analytical method used in this study is descriptive statistical analysis method using simple linear regression to test the hypothesis partially and multiple linear regression to test the hypothesis simultaneously. Testing in this study was carried out using the SPSS program. Based on the results of the study, it shows that all variables simultaneously influence risk management disclosure, while the partial results show that managerial ownership structure and liquidity have a significant effect on risk management disclosure. Partially, the company size and profitability variables have no significant effect on risk management disclosures in food and beverage companies listed on the Indonesia Stock Exchange in 2019-2021.