Pengaruh Ukuran Perusahaan, Komisaris Independen, Komite Audit, Reputasi Auditor dan Kepemilikan Institusional terhadap Pengungkapan Manajemen Risiko: Studi Data Panel pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2021

Abstract

This study aimed to examine and analyze the effect of Company Size, Independent Commissioners, Audit Committee, Auditor Reputation and Institutional Ownership on Risk Management Disclosure of banking companies listed in Indonesia Stock Exchange (IDX). The type of sample used is a purposive sampling and 34 samples were obtained that met the criteria. The data analysis method used is the panel data analysis method. The results of the study showed that partially the Company Size variable had a positive and significant effect Risk Management Disclosure, Independent Commissioners variable had no effect Risk Management Disclosure, Audit Committee variable had no effect Risk Management Disclosure, Auditor Reputation variable had a negative and significant on Risk Management Disclosure, and the Institutional Ownership variable had a positive and significant effect Risk Management Disclosure. Meanwhile, the variables of Company Size, Independent Commissioners, Audit Committee, Auditor Reputation and Institutional Ownership have a significant effect on Risk Management Disclosure. The results of testing the coefficient of determination for the variables of Company Size, Independent Commissioners, Audit Committee, Auditor Reputation and Institutional Ownership are able to explain the Risk Management Disclosure variable of 60,49% and the remaining 39,51% is influenced by other variables that are not included in the research regression model.