Pengaruh Kepemilikan Publik, Leverage, Profitabilitas, Ukuran Perusahaan, Kompleksitas Perusahaan, dan Reputasi Auditor terhadap Pengungkapan Manajemen Risiko (Studi Empiris pada Perusahaan Manufaktur Subsektor Industri Barang Konsumsi yang Terdapat di BEI Tahun 2018-2021)

Abstract

The purpose of this study was to determine the effect of Public Ownership, Leverage, Profitability, Firm Size, Business Complexity and Auditor Reputation on the Risk Management Disclosure on the Manufacturing Companies in the consumer goods industry sub-sector liste don the Indonesia Stock Exchange in 2018-2021. Previous studies regarding risk management have shown different results. Therefore, other research needs to be conducted to retest theories about earnings management. The population of this study consists of 57 manufacturing companies in the Consumer Goods Industry subsector. The sample selection is using purposive sampling method, resulting in a sample of 26 companies for a 4-year observation period (2018 - 2021) with a total of 104 observations. Research data was obtained from the sampled companies obtained from the Indonesia Stock Exchange website. The data analysis techniques used include descriptive statistical analysis and multiple linear regression analysis. The data analysis process begins with descriptive statistics, followed by classical assumption tests, multiple linear regression technique, and subsequent hypothesis testing. The results showed that public ownership, leverage, profitability and business complexity had a positive effect on risk management disclosure. Meanwhile, firm size and auditor reputation doesn’t have a significant effect on risk management disclosure. Simultaneously, public ownership, leverage, profitability, firm size, business complexity, and auditor reputation collectively influence risk management disclosure.