PENGARUH UKURAN DEWAN KOMISARIS, DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN STRUKTUR KEPEMILIKAN INSTITUSI TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This research aimed to find out, examine, and analyze the effect of the commissionaires’ boardsize, independent commissionaires’ board, audit committee, and institution ownership structure on the disclosure of managementrisk at the Telecommunication companies listed on the Indonesia Stock Exchange (IDX).The population was Telecommunication companies listed on the Indonesia Stock Exchange (IDX) from 2017 up to 2021, consisting of 11 companies. Furthermore, the data collection technique used non-probability sampling, inwhich all the members of the population were the sample. Moreover, the data nalysis technique used multiple linear regression analysis with SPSS (Statistical Productand Service Solution) 25.The research result showed that the independent commissionaires’ board, audit committee, and institution ownership structure had a positive and significant effect on the disclosure of management risk at the Telecommunication companies listedon the IndonesiaStockExchange2017-2021. On the other hand, commissionaires’ board size had a negative and insign if i can effect on the disclosure of management risk at the Telecommunication companies listed on the Indonesia Stock Exchange 2017-2021.