Success Model For Risk Management Disclosure
Nasution, Abdillah Arif
MetadataShow full item record
Every company must find risks in carrying out its activities, in terms of financial risk or operational risk. In a uncertaineconomic situation, risk management is one way to reduce and handle anything risk that the company might face. This study aims to analyze managerial influences ownership, ownership of domestic institutions, ownership of foreign institutions, public company ownership and size in risk management disclosures. The population used here is secondary data from Indonesia stock exchange (IDX), which is an annual report manufacturing companies registered in the period 2014-2018. Sample study using purposive sampling and final data consisting of 189 companies. Statistics method used is multiple regression analysis (MRA), hypothesis testing with the t test and the F test. The results of this study indicate that (1) managerial ownership has no effect on risk management disclosure (2) ownership of domestic institutions affects disclosure risk management (3) ownership of foreign institutions influences risk management disclosure (4) public ownership affects risk management disclosure (5) no affect the size of the company’s risk management disclosure.