Faktor Yang Mempengaruhi Risk Disclosure Pada Perusahaan Manufaktur Yang Terdaftar Di BEI

Abstract

The purpose of this research is to obtain empirical evidence about the effects of board independence, profitability, firm size, leverage, and institutional ownership on risk disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. This research used 87 samples and 261 data from manufacturing companies selected by the purposive sampling method. Data processing techniques uses multiple linear regression analysis and processed using Eviews 11. The result of this research indicate that firm size has a positive and significant effect on risk disclosure while board independence, profitability, leverage, and institutional ownership have no significant effect on risk disclosure.