FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT
Abstract
This research is aimed at getting an emprical proof about the factors which influence theenterprise risk management disclosure.Some factors are hypothesized to have the influence. These include the firm size, board size, public ownership structure, and meeting frequency of the risk management committee. Fifty five manufacturing companies that are listed in the Indonesia Stock Exchange at 2011 were selected to be the samples.The data were collected usinga purposive sampling method. Multiple regression analysis was utilized to test the hypothesis. The research findsthat the firm size and board size are positivelyand significantlyrelated with risk disclosure on firm. However, public ownership structure and meeting frequency of risk management committee has not significant influence on the risk disclosure