Abstract
This study aims to examine the effect of firm size, leverage, profitability, domestic institutional ownership structure, foreign ownership structure, local individual ownership structure, and firm age on enterprise risk management disclosure. The population in this study was a manufacturing firm registered on the IDX in 2013-2017 with a purposive sampling technique and produced 7 samples with 35 units of analysis. The data in this study are secondary data in the form of annual reports with data collection techniques in the form of documentation. This study uses multiple regression data analysis technique. The results showed that firm size and firm age had a significant positive effect on enterprise risk management disclosure, while leverage, profitability, domestic institutional ownership structure, foreign ownership structure, local individual ownership structure had a significant negative effect towards enterprise risk management disclosures. The conclusion of this study is that only firm size and firm age have a significant positive effect on enterprise risk management disclosure, which means that the larger the size of the firm and the longer the firm stands, the higher the disclosure.
Highlights
Risk is an unexpected situation and can be attached to any activities carried out by a company
In addition to the cases experienced by Enron and Worldcom in Indonesia, it felt the impact of the global crisis 2008 caused by the encouragement of the people of the United States in the life of consumerism beyond their limits
This study examines scientifically the impact of firm size, leverage, profitability, the structure of domestic institutional ownership, the structure of foreign ownership, the structure of local individual ownership and firm age on the transparency of agency problem management
Summary
Risk is an unexpected situation and can be attached to any activities carried out by a company. In addition to the cases experienced by Enron and Worldcom in Indonesia, it felt the impact of the global crisis 2008 caused by the encouragement of the people of the United States in the life of consumerism beyond their limits. In Indonesia, companies faced problems in dealing with currency trading problems which cause institutions to have a refreshing system, reorganize, and have to close down (Endah & Diani, 2013). This means that the process of risk management is very important for companies, because in addition to maintaining the Semarang, Central Java, Indonesia
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