Effect Of Good Corporate Governance And Leverage On Risk Management Disclosure
Abstract
The purpose of this study was to determine the size of the board of commissioners, the proportion of independent commissioners, audit committees, institutional ownership structure, and leverage affect disclosure of corporate risk management. There is a population of the study, namely 29 issuers in the non-bank financial services sector listed on the Indonesia Stock Exchange (IDX) in 2017-2021. By using a purposive sampling method descriptive statistics and panel data regression test using EViews12. The results of the study show that the size of the board of commissioners, the proportion of independent commissioners, audit committees, institutional ownership structure, and leverage simultaneously influence risk management disclosures. Furthermore, it is partially known that the proportion of independent commissioners, audit committees, and leverage has an effect on risk management disclosure.
Keywords
References
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DOI: 10.33751/jhss.v7i3.8629
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