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.