IJSRP, Volume 12, Issue 7, July 2022 Edition [ISSN 2250-3153]
Pipiet Kurniasari, Fatchan Achyani
Abstract:
The goal of this study was to identify the factors that influence risk management disclosure (RMD) in companies listed on the Indonesia Stock Exchange (IDX) in the manufacturing sector between 2018 and 2020. This study uses managerial ownership, public ownership, board of commissioners size, auditor reputation, leverage, company size, and risk management committee as independent variables.