Pengaruh Ownership Concentration, Auditor Reputation, Company Size, dan Risk Management Committee terhadap Enterprise Risk Management Disclosure pada Perusahaan Basic Materials di BEI Tahun 2021-2024

Abstract

This study aims to determine the effect of ownership concentration, auditor reputation, company size, and risk management committee on enterprise risk management disclosure at basic materials listed companies in Indonesian Stock Exchange 2021-2024. The population of research are 100 basic materials companies listed on Indonesia Stock Exchange among 2021-2024. Data were selected by using purposive sampling technique obtained by 95 unit of analysis. This research employs a quantitative approach using secondary data obtained from the companies annual reports. The analytical techniques used include descriptive analysis, multiple regression analysis, and a correlation test. The result of the study shows that ownership concentration and company size have a significant positive effect on enterprise risk management disclosure, while auditor reputation and risk management committee don’t have a significant effect. Therefore, ownership structure and company size are important considerations in enhancing the transparency of corporate risk management.