The Influence of Chief Risk Officer, Financial Slack and Firm Size on Enterprise Risk Management Disclosure: An Empirical Study on Mining Companies Listed on Indonesia Stock Exchange
Abstract
The purpose of this study is to see the influence of chief risk officer, financial slack and firm size on enterprise risk management disclosure. The population in this research is mining companies listed on Indonesia Stock Exchange for year 2017. By 76 companies, that meets the criteria of the sample study. The data analysis technique is using classical assumption test. Hypothesis testing is using multiple linear regression analysis with SPSS 23.0. The result of this study indicate that chief risk officer, financial slack and firm size effects on ERM disclosure simultaneously. Partially, financial slack has no effect ERM disclosure. Chief risk officer and firm size have positive effect on ERM disclosure.
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