ENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO (RISK MANAGEMENT DISCLOSURE) (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)

Fikri Alamsyah (Universitas Muhammadiyah Surakarta)
Zulfa Irawati (Universitas Muhammadiyah Surakarta)

Jurnal Ilmiah Edunomika (JIE)
Vol 7, No 2 (2023): EDUNOMIKA

Disclosure of risk management shows the ability of a company to manage its risk management and as an important form of reporting and accountability to meet the need for information needed by the company's stakeholders. So as to reduce the information asymmetry between the principal and agent. This study aims to analyze the effect of Profitability, Leverage, Company Size, Audit Committee and Board of Commissioners on Risk Management Disclosure. This type of research is quantitative with a sample of 37 manufacturing companies in the consumer goods sector listed on the IDX 2019-2021. The results showed that company size has a significant effect on Risk Management Disclosure. Meanwhile, profitability, leverage, audit committee and board of commissioners have no significant effect on Risk Management Disclosure