Pengaruh Ukuran Perusahaan,Konsentrasi Kepemilikan, Reputasi Auditor,Risk Management Committee, dan Leverage Terhadap Pengungkapan Enterprise Risk Management pada Perusahaan Manufaktur yang Terdaftar dalam Indeks Saham Syariah Indonesia (ISSI) Tahun 2017-2019

Abstract

This study is aimed to determine the effect of firm size, ownership concentration, auditor reputation, risk management committee, and leverage on enterprise risk management disclosure in manufacturing companies listed in Indonesian Sharia Stock Index (ISSI) for year 2017 – 2019. The type of this research is classified used descriptive quantitative research that has population about 125 of manufacturing companies listed in ISSI during 2017 -2019. The sampling method for this research used purposive sampling, so obtained about 40 sample that passed test of manufacturing companies with 120 units of observation. This research also used dataset or secondary data that took from company annual report which is could accessed on official website idx.co.id. And this research used multiple linear regression as method of data analysis. The result of this study shows that firm size has a positive significant influenced on enterprise risk management disclosure, ownership concentration has not influenced on enterprise risk management disclosure, auditor reputation has a positive significant influenced on enterprise risk management disclosure, while risk management committee has not influenced on enterprise risk management disclosure, also leverage has not influenced on enterprise risk management disclosure. Last, for simultantly results that firm size, ownership concentration, auditor reputation, risk management committee, and leverage have significant influenced on enterprise risk management disclosure.