THE EFFECT OF GENDER DIVERSITY OF THE BOARD OF COMMISSIONERS, EDUCATIONAL BACKGROUND OF THE BOARD OF COMMISSIONERS, CHIEF RISK OFFICER, AND COMPANY SIZE ON ENTERPRISE RISK MANAGEMENT DISCLOSURE
This study aims to examine the role of gender diversity of the board of commissioners, educational background of the board of commissioners, chief risk officer, and company size on enterprise risk management disclosures. The research population is 43 property and real estate companies listed on the IDX in 2017-2021. The sample selection used a purposive sampling technique so that 215 units of analysis were obtained. The analytical method used in this study uses panel data regression. Based on the results of the study, the board of commissioners' gender diversity variables, educational background of the board of commissioners, chief risk officer, and company size simultaneously have a significant effect on enterprise risk management disclosures. partially, the board of commissioners’ gender diversity variables and company size have a significant positive effect on enterprise risk management disclosure. Meanwhile, the educational background of the board of commissioners and chief risk officer has no effect on enterprise risk management disclosures.
Enterprise Risk Management, Gender Diversity Board, Educational Background Diversity Board, Chief Risk Officer, Firm Size