Determinanrisk Management Disclosures Pada Perusahaan Jasa Yang Terdaftar Di Bei 2013-2017

This study aims to determine the effect of the board of commissioners, audit committee, auditor reputation, company size, profitability, and leverage on risk management disclosures. This research was conducted in the financing sector service companies during 2013-2017. The number of samples used in this assessment were 17 companies with the method of saturation sampling (census). The data analysis technique used is multiple linear regression analysis. The results of this study indicate that firm size variables have a significant positive effect on risk management disclosure, profitability and leverage variables have a significant negative effect on risk management disclosures. Whereas the board of commissioners, audit committees, and auditor reputation variables have no significant effect on risk management disclosures. Kata kunci : Risk Management Disclosure, Board of Commissioners, Audit Committee, Auditor Reputation, Company Size, Profitability, Leverag