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Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Profitabilitas dan Laverage Terhadap Enterprise Risk Management

Year: 2024

Type: article

Abstract: This study aims to examine the influence of Company Size, Institutional Ownership, Profitability, and Leverage on the disclosure of COSO ERM among companies listed in JII 70 for the period 2020-2022. The method used in this research is quantitative, with Eviews 12 as the analytical tool. The results of this study indicate that Company Size and Leverage do not have a significant impact on ERM Disclosure, while Institutional Ownership has a negative impact on ERM Disclosure, and Profitability has a positive impact on COSO ERM Disclosure.

Source: Gorontalo Accounting Journal

DOI: 10.32662/gaj.v7i2.3539

Authors: Eranikan Rahma Purwandani, Novi Lailliyul Wafiroh

Institution: Universitas Islam Negeri Maulana Malik Ibrahim

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4405009915

FWCI:

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