DETERMINANT FACTORS OF COMPANY RISK DISCLOSURE
DOI:
https://doi.org/10.30640/jumma45.v1i2.321Keywords:
Tata kelola perusahaan, kompetisi, karakteristik perusahaan, risiko perusahaan.Abstract
Pengungkapan risiko perusahaan merupakan bagian dari informasi yang dimuat dalam catatan atas laporan keuangan. Penelitian ini bertujuan untuk menguji pengaruh faktor determinan pengungkapan risiko perusahaan, antara lain dewan komisaris independen, kualitas auditor eksternal, kompetisi, ukuran perusahaan, dan profitabilitas terhadap pengungkapan risiko perusahaan. Populasi dalam penelitian ini adalah perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Metode pengambilan sampel yag digunakan puposive sampling, dan diperoleh 75 sampel. Data yang digunakan adalah analisis regresi linear berganda, diuji menggunakan Statistik Ilmu Sosial (SPSS) versi 23. Kemudian data yang digunakan adalah data sekunder berupa laporan tahunan lengkap periode 2018-2021. Hasil penelitian menunjukkan bahwa variabel kualitas auditor eksternal dan ukuran perusahaan berpengaruh positif terhadap pengungkapan risiko perusahaan. Variabel kompetisi berpengaruh negatif terhadap pengungkapan risiko perusahaan. Sedangkan variabel dewan komisaris independen dan profitabilitas tidak berpengaruh terhadap pengungkapan risiko perusahaan. Keterbatasan ini adalah kurangnya orang dalam melakukan content analysis, proses ini harus dilakukan oleh lebih dari satu orang. Hasil penelitian ini dapat memberikan kontribusi ilmiah untuk penelitian lebih lanjut tentang faktor-faktor penentu praktik pengungkapan risiko.
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