Pengaruh Leverage, Profitabilitas, Konsentrasi Kepemilikan, dan Ukuran Perusahaan Terhadap Enterprise Risk Management Disclosure pada Perusahaan Industri Penghasil Bahan Baku yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023

Abstract

This study aims to determine the effect of leverage, profitability, ownership concentration, and company size on enterprise risk management disclosure in raw material producing industrial companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study uses a quantitative approach with secondary data obtained from the company's official website and the official website of the Indonesia Stock Exchange. The population used in this study consisted of 65 raw material producing industrial companies with samples taken using a purposive sampling method of 56 companies, and a total of 280 data observations. The analysis method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing using IBM SPSS Statistics 26 Version software. The results showed that partially, leverage and company size have a positive effect on enterprise risk management disclosure, while profitability and ownership concentration have no effect on enterprise risk management disclosure.