Pengaruh Ukuran Perusahaan, Likuiditas, Profitabilitas, dan Leverage Terhadap Pengungkapan Manajemen Risiko pada Perusahaan Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024

Abstract

This study aims to analyze the effect of company size, liquidity, profitability, and leverage on risk management disclosure in food and beverage companies listed on the Indonesia Stock Exchange from 2020 to 2024. Risk management disclosure is an important aspect of corporate transparency, especially in the face of increasingly complex business uncertainties. This study uses a quantitative method with multiple linear regression analysis. The research sample consists of 46 companies selected using purposive sampling, resulting in 230 observations. The results indicate that, partially, company size has a positive and significant effect on risk management disclosure, liquidity and profitability have a negative and significant effect on risk management disclosure, and leverage does not have a significant effect on risk management disclosure. Meanwhile, simultaneously, company size, liquidity, profitability, and leverage have a significant effect on risk management disclosure.