Effect of Firm Size, Leverage and Institutional Ownership on Disclosure Enterprise Risk Management (ERM)

Nurfina Pristianingrum • Yosefa Sayekti • Agung Budi Sulistiyo
Journal article International Journal of New Technology and Research • August 2018 Indonesia

Abstract

This study aims to determine the effect of firm size, leverage and institutional ownership on ERM disclosure. This research is a quantitative research using multiple linear regression analysis method with the help of SPSS version 24 software. The population in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX ) in 2016-2017. The selection of research samples using purposive sampling and the number of samples used were 61 companies. The results showed that: (1) company size had a positive and significant effect on ERM disclosure (2) leverage does not affect ERM disclosure (3) institutional ownership has a positive and significant effect on ERM disclosure. nbsp

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Journal

International Journal of New Technology and Research

IJNTR (International Journal of New Technology and Research) is a peer-reviewed online journal pu... see more