Pengaruh Ukuran Perusahaan, Leverage, Kepemilikan Manajerial dan Kepemilikan Institusi Domestik terhadap Pengungkapan Manajemen Risiko (Studi Kasus pada Perusahaan Healthcare yang Terdaftar di Bei Tahun 2019-2022)

Abstract

This research was conducted to examine the influence of firm size, leverage, managerial ownership, and domestic institutional ownership on risk management disclosure in the context of healthcare company listed in IDX (Indonesia Stock Exchange) from the year 2019-2022. The population of this research is 30 companies with sample consists of 15 companies during 2019-2022. Purposive sampling method was used to determine the sample along with using secondary data obtained from the Indonesia Stock Exchange site (www.idx.co.id). The analysis used are descriptive statistics, the classical assumption test, multiple linear regression analysis and the hypothesis testing by using the software SPSS 21. The results of this research indicates that partially leverage has a significant positive relationship with risk management disclosure while domestic institutional ownership proved to significant-negatively influenced risk management disclosure. Firm size and managerial ownership did not appear to have any influence on risk management disclosure. However firm size, leverage, managerial ownership, and domestic institutional ownership do have influences on risk management disclosure simultaneously.