Pengaruh Kepemilikan Manajerial, Profitabilitas, Leverage, Umur Perusahaan, dan Ukuran Perusahaan Terhadap Risk Management Disclosure (RMD) Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022

Abstract

This study aims to determine the effect of managerial ownership, profitability, leverage, firm age, and firm size on risk management disclosure. This type of research is quantitative causal associative in nature using population data from financial sector companies listed on the IDX in 2019-2022. Purposive sampling was used in this study, so that there were 27 companies that passed the criteria with 108 observations. The type of data used is secondary data obtained from the site www.idx.co.id and the official website of each company. The analysis method used is descriptive statistical analysis, classical assumption test, multiple linear regression and hypothesis testing. The results prove that RMD is individually influenced by leverage and firm size positively and significantly on RMD. Meanwhile, managerial ownership, profitability, and firm age variables individually have no effect on RMD.