Pengaruh Leverage, Komisaris Independen dan Ukuran Dewan Komisaris Terhadap Pengungkapan Enterprise Risk Management

Pratiwi, Nabila Dwi (2025) Pengaruh Leverage, Komisaris Independen dan Ukuran Dewan Komisaris Terhadap Pengungkapan Enterprise Risk Management. KOMPAK (Jurnal Ilmiah Komputerisasi Akuntasi), 18 (2). pp. 754-764. ISSN 2621-6248

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Abstract

This study investigates the relationship between corporate governance characteristics, financial structure, and Enterprise Risk Management (ERM) disclosure in Indonesian non-financial firms. Focusing on manufacturing companies listed on the Indonesia Stock Exchange in 2023, the analysis examines whether board size, the proportion of independent commissioners, and leverage influence the extent of ERM disclosure. Using a quantitative approach, multiple linear regression is applied to secondary data obtained from firms’ annual reports. The findings indicate that board size and the proportion of independent commissioners do not have a significant effect on ERM disclosure, while leverage exhibits a positive and significant relationship. This result suggests that firms with higher debt levels are more inclined to enhance risk disclosure as a mechanism to address information asymmetry and demonstrate accountability to investors and creditors. The study contributes to the ERM and corporate governance literature by providing evidence from an emerging market setting and highlighting the practical importance of financial structure in shaping risk transparency, offering relevant insights for corporate decision-makers and regulators to strengthen sustainable risk management practices.

Item Type:	Article
Uncontrolled Keywords:	Leverage , Independent Commissioners, Board Size , Enterprise Risk Management Disclosure
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	Nabila Dwi Pratiwi
Date Deposited:	17 Jun 2026 03:21
Last Modified:	17 Jun 2026 03:21
URI:	http://eprints.umg.ac.id/id/eprint/16868

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