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The Effect of Firm Size, Leverage, Profitability, Ownership Structure, and Firm Age on Enterprise Risk Management Disclosures

Accounting Analysis Journal · Vol. 9 No. 2 (2020) · hlm. 81–87

DOI
10.15294/aaj.v9i2.33025
ISSN
2502-6216, 2252-6765
Terbit
2020-09-27
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to examine the effect of firm size, leverage, profitability, domestic institutional ownership structure, foreign ownership structure, local individual ownership structure, and firm age on enterprise risk management disclosure. The population in this study was a manufacturing firm registered on the IDX in 2013-2017 with a purposive sampling technique and produced 7 samples with 35 units of analysis. The data in this study are secondary data in the form of annual reports with data collection techniques in the form of documentation. This study uses multiple regression data analysis technique. The results showed that firm size and firm age had a significant positive effect on enterprise risk management disclosure, while leverage, profitability, domestic institutional ownership structure, foreign ownership structure, local individual ownership structure had a significant negative effect towards enterprise risk management disclosures. The conclusion of this study is that only firm size and firm age have a significant positive effect on enterprise risk management disclosure, which means that the larger the size of the firm and the longer the firm stands, the higher the disclosure.

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  • Muhammadiyah University of Surakarta
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Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Dhini SuryandariAfiliasi tidak diketahui2
Risqi Ervera Nur ArifahMuhammadiyah University of Surakarta1
Sujalwo SujalwoMuhammadiyah University of Surakarta1
Angga Brillian Susetyo PutraAfiliasi tidak diketahui1
Ramadhani Nurul AisyahAfiliasi tidak diketahui1
Fitria Octari HidayantiAfiliasi tidak diketahui1
Ika An Nisa Ilmi Fa’atiAfiliasi tidak diketahui1
Edelweis Asti AisyahAfiliasi tidak diketahui1
Nurul IchsaniAfiliasi tidak diketahui1
Febru ElindaAfiliasi tidak diketahui1
Rika YuliawatiAfiliasi tidak diketahui1
Ziza Gita HardiniAfiliasi tidak diketahui1
Shofia Nur InayantiAfiliasi tidak diketahui1
Mella NofantikaAfiliasi tidak diketahui1
Deva Laksmi Dian GrahitaAfiliasi tidak diketahui1
Heni AmarinAfiliasi tidak diketahui1
Laila SalsabilaAfiliasi tidak diketahui1
Satria Panji KusumaAfiliasi tidak diketahui1
Fatihatur RahmaAfiliasi tidak diketahui1
Rifqi Tri AtmojoAfiliasi tidak diketahui1
Jadyi LaksonoAfiliasi tidak diketahui1
Briliani LaksmitaAfiliasi tidak diketahui1
Katrin PrismanitraAfiliasi tidak diketahui1
Iftitah AnggraeniAfiliasi tidak diketahui1
Sungkowo Edy MulyonoAfiliasi tidak diketahui1
Irmgardis Wea MengeAfiliasi tidak diketahui1
Siti ImroatunAfiliasi tidak diketahui1
Aprilian Epti WahyuniAfiliasi tidak diketahui1
Nur Ayuningtias SafitriAfiliasi tidak diketahui1
Ulfa SofiyantiAfiliasi tidak diketahui1
Yunia Puji LestariAfiliasi tidak diketahui1
Melan Puji SulistiyaningsihAfiliasi tidak diketahui1
Kustiono KustionoAfiliasi tidak diketahui1
Muhamad Albir DamaraAfiliasi tidak diketahui1
Retnoningrum HidayahAfiliasi tidak diketahui1
Anwar ZahidAfiliasi tidak diketahui1
Siti Nurul FaizahAfiliasi tidak diketahui1
Yusron MasdukiAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Effect of Firm Size, Leverage, Profitability, Ownership Structure, and Firm Age on Enterprise Risk Management Disclosures</dc:title>
	<dc:creator>Rujiin, Choiru</dc:creator>
	<dc:creator>Sukirman, Sukirman</dc:creator>
	<dc:description xml:lang="en-US">This study aims to examine the effect of firm size, leverage, profitability, domestic institutional ownership structure, foreign ownership structure, local individual ownership structure, and firm age on enterprise risk management disclosure. The population in this study was a manufacturing firm registered on the IDX in 2013-2017 with a purposive sampling technique and produced 7 samples with 35 units of analysis. The data in this study are secondary data in the form of annual reports with data collection techniques in the form of documentation. This study uses multiple regression data analysis technique. The results showed that firm size and firm age had a significant positive effect on enterprise risk management disclosure, while leverage, profitability, domestic institutional ownership structure, foreign ownership structure, local individual ownership structure had a significant negative effect towards enterprise risk management disclosures. The conclusion of this study is that only firm size and firm age have a significant positive effect on enterprise risk management disclosure, which means that the larger the size of the firm and the longer the firm stands, the higher the disclosure.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-09-27</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/33025</dc:identifier>
	<dc:identifier>10.15294/aaj.v9i2.33025</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 9 No 2 (2020): July; 81-87</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v9i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/33025/16958</dc:relation>
</oai_dc:dc>