Pengaruh Profitabilitas, Komisaris Independen, Konsentrasi Kepemilikan, dan Leverage terhadap Enterprise Risk Management Disclosure pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia tahun 2023

Abstract

This study aims to determine the effect of profitability, independent commisioner, ownership concentration, and leverage on enterprise risk management disclosure. This research is a quantitative study using population data from energy sector companies listed on the Indonesia Stock Exchange during 2023. In this study, the sample was determined using a saturated sampling technique, resulting in a sample of 79 observations. The study uses secondary data obtained from the official websites of the companies, the official website of the Indonesia Stock Exchange (www.idx.co.id), and finance.yahoo.com. The analytical methods employed include descriptive statistical analysis, classical assumption tests, multiple regression analysis, and hypothesis testing using IBM SPSS Statistics Version 26 software. The findings of this study reveal that profitability and independent commisioner have a partially positive effect on enterprise risk management disclosure. Meanwhile, ownership concentration and leverage were found to have no partial effect on enterprise risk management disclosure.