Determinant of Enterprise Risk Management Disclosure

Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 July 2021, Semarang, Indonesia

This study aims to analyze the determinants of enterprise risk management that influence the reputation of auditors, risk management committee and firm size for enterprise risk management (ERM) disclosure. In addition, this research presenting the audit committee as moderating variable. The research

Authors: Retnoningrum Hidayah, Dwi Nita Aryani, Dhini Suryandari, Dania Diamantha

DOI: https://doi.org/10.4108/eai.27-7-2021.2316904

Publish Year: 2022