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

Authors

  • Eranikan Rahma Purwandani Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Novi Lailliyul Wafiroh Universitas Islam Negeri Maulana Malik Ibrahim Malang

DOI:

https://doi.org/10.32662/gaj.v7i2.3539

Keywords:

Company Size, Institutional Ownership, Profitability,

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.

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Published

2024-10-14

How to Cite

Purwandani, E. R., & Wafiroh, N. L. (2024). Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Profitabilitas dan Laverage Terhadap Enterprise Risk Management. Gorontalo Accounting Journal, 7(2), 264–273. https://doi.org/10.32662/gaj.v7i2.3539

Issue

Volume 7 Nomor 2 October 2024

Section

Articles

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