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

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.