Pengaruh Ukuran Perusahaan, Kepemilikan Publik, Leverage dan Profitabilitas Terhadap Risk Management Disclosure

The purpose of this study was to examine the effect of company size, public ownership, leverage, and profitability on risk management disclosure. This study uses secondary data from annual reports on banking companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The data collection method in this study used purposive sampling method. The number of companies in this study were 45 companies that fit the sample criteria. The technique for analyzing data uses multiple regression analysis using the SPSS version 25 to see the effect of independent variables on the dependent variable. The results of this study explain that company size have an effect on the risk management disclosure, public ownership, leverage, and profitability have no effect on risk management disclosure