MANAJEMEN RISIKO DAN FAKTOR YANG MEMPENGARUHI PENGUNGKAPANNYA DI BURSA EFEK INDONESIA TAHUN 2020

Risk management is a very important thing to research because disclosure, this can affect public trust in the company. For this reason, this study will examine the determinants of risk management disclosure which are influenced by profit growth, firm value, firm size, type of industry, and business complexity. The population includes all companies in PT BEI and the sample focuses on companies that run non-financial businesses, as many as 257 companies sourced from the website www.idx.co.id. Hypothesis testing uses multiple regression statistical analysis techniques that are run through the SPSS version 21 application. Theoretically this research is based on signal theory, namely market participants will respond to any information that appears on the surface. The results showed that all variables had a significant effect, either partially or simultaneously, on the company's risk management disclosure. This can be seen from the calculated F value (13.54) > F table (2.25) and the significance value is 0.000 < 0.05. The limitation of this research is only one year of observation so that changes in the company's risk cannot be detected. Suggestions for further research to add years of research observations