Pengaruh Tingkat Leverage, Profitabilitas dan Ukuran Perusahaan Publik Terhadap Pengungkapan Manajemen Risiko Pada Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017

Abstract

Salah satu faktor informasi yang dibutuhkan oleh para investor adalah mengenai pengungkapan manajemen risiko. Dengan adanya pengungkapan risiko, para pihak pengguna informasi dapat mengetahui kondisi perusahaan dan apakah risiko tersebut dapat mempengaruhi dana yang mereka investasikan. Penelitian ini bertujuan untuk menguji leverage, profitabilitas, dan ukuran perusahaan terhadap pengungkapan manajemen risiko pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Metode penelitian dalam penelitian ini adalah penelitian kuantitatif. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh 50 perusahaan non keuangan dengan periode penelitian pada tahun 2014-2017. Metode analisis data dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan IBM SPSS Statistic 20. Hasil penelitian menunjukkan bahwa secara simultan leverage, profitabilitas, dan ukuran perusahaan berpengaruh terhadap pengungkapan manajemen risiko. Sedangkan secara parsial, ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan manajemen risiko. Sedangkan leverage dan profitabilitas tidak berpengaruh terhadap pengungkapan manajemen risiko.

Effects of Profitability Leverage & Liquidity on Risk Management Disclosure

“…Because the higher the profitability, the better the company's performance will be, this shows that profitability affects the existence of risk management practices. The results of this study are consistent with research conducted by (Rukmana Sari et al, 2021), (Aulia & Hardiyanti, n.d.), (Widya Puspitaningrum, 2020), and (Sarwono et al, 2018), which state that profitability does not affect risk management disclosure. However, this research needs to be more consistent with research conducted by (Adi et al, 2017) (Utami, 2018 and (Budiasih, 2018), which state that profitability has a positive effect on risk management disclosure.…”

“…Companies must consider considerable risks to meet their corporate debt obligations because they cannot avoid obligations to complete debt payments that must be met. This research aligns with research (Rukmana Sari et al, 2021) and (Aulia & Hardiyanti, n.d.), which state that leverage does not affect risk management disclosure. However, contrary to research from (Widya Puspitaningrum, 2020), (Sarwono et al, 2018), (Saskara &Budiasih, 2018), and(Muhammad et al, 2019) state that leverage has a positive effect on risk management disclosure.…”

“…So, when providing a loan, creditors see the risk of the investment in advance. Higher debt in a company will always be followed by the breadth of disclosure of the risks it bears (Rukmana Sari et al, 2021).…”

“…However, According to (Widya Puspitaningrum, 2020) and (Adi et al, 2017), the results of research show liquidity has a positive effect on risk management disclosure. Furthermore, research conducted by (Rukmana Sari et al, 2021), (Aulia & Hardiyanti, n.d.), (Widya Puspitaningrum, 2020) and (Sarwono et al, 2018) profitability do not affect risk management disclosure, but the results of research According to (Adi et al, 2017), (Utami, 2018) and (Saskara &;Budiasih, 2018), profitability has a positive effect on risk management disclosure.…”

“…, and (Muhammad et al, 2019) Leverage has a positive effect on risk management disclosure(Rukmana Sari et al, 2021), and(Aulia &; Hardiyanti, n.d.) leverage does not affect risk management disclosure. The weakening risk management and public trust pressures management to increase its responsibility.…”