Analisis Faktor Faktor yang Memengaruhi Pengungkapan Manajemen Risiko terhadap Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016 – 2020

Abstract

This research aims to determine the influence of the board of commissioners, managerial ownership, audit committee, leverage, and company size on risk management disclosure. Risk management disclosure refers to the identification and management of existing risks by the company, as well as the company's actions to manage related future risks. To explain the relationships among the variables in this study, signaling theory and agency theory are employed. The population for this research consists of banking companies listed on the Indonesia Stock Exchange from 2016 to 2020. A total sample of 200 companies was determined using purposive sampling. This study utilizes multiple regression analysis. The results indicate that the board of commissioners and company size have an impact on risk management disclosure, while managerial ownership, audit committee, and leverage do not significantly affect risk management disclosure.