Pengaruh Profitability, Leverage, Independent Commissioner, dan Institutional Ownership terhadap Corporate Risk Disclosure pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

Abstract

This study aims to analyze the effect of profitability, leverage, independent commissioner, and institutional ownership on corporate risk disclosure in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The sample was selected using a purposive sampling method, resulting in 28 companies with a total of 140 units of analysis. This research employs a quantitative approach and uses secondary data. The data were analyzed using descriptive statistics and multiple linear regression with the assistance of SPSS version 30. The results indicate that leverage has a positive effect on corporate risk disclosure, institutional ownership has a negative effect, while profitability and independent commissioners have no significant effect on corporate risk disclosure.