Analisis Pengaruh Kepemilikan Institusional, Ukuran Dewan Komisaris, Profitabilitas, dan Ukuran Perusahaan terhadap Risk Management Disclosure pada Perusahaan Properties & Real Estate yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2024

Abstract

This study aims to analyze the effect of institutional ownership, board size, profitability, and company size on risk management disclosure in properties & real estate companies listed on the Indonesia Stock Exchange in 2020-2024. Risk management disclosure is an important aspect in creating transparency, increasing investor confidence, and supporting appropriate decision making by stakeholders. This research uses a quantitative approach with multiple liner regression analysis methods. The research sample consists of 44 companies selected using purposive sampling technique, resulting in 220 observation data. The results of the analysis show that institutional ownership and board size have no effect on risk management disclosure, profitability has a positive and significant effect on risk management disclosure, and company size has a negative and significant effect on risk management disclosure. Simultaneously, institutional ownership, board size, profitability, and company size have a significant effect on risk management disclosure.