Analisis Pengaruh Kepemilikan Publik, Ukuran Dewan Komisaris, Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Pengungkapan Manajemen Risiko pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) 2019-2021

Abstract

This study aims to examine the effect of public ownership, board of commissioners size, profitability, leverage, and company size on risk management disclosure in banking company listed on the Indonesia stock exchange 2019-2021. The population in this study was 47 banking companies listed on the Indonesia stock Exchange for the 2019-2021 period. The sampling technique used was purposive sampling thus obtaining 25 samples that met the criteria during three years of observation with a total of 75 total observations. The data used is the annual report of each sample company published through www.idx.co.id. The data analysis techniques used are descriptive statistics, panel data regression analysis, classical assumption testing and hypothesis testing. The research results show that partially public ownership, board of commissioners size, profitability and leverage have no effect on risk management disclosure, while company size has a positive effect on risk management disclosure.