Determinant of Enterprise Risk Management Disclosure

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 population is financial sector companies listed on the Indonesia Stock Exchange. The unit of analysis consists of 102 with the purposive sampling method. The results of this study indicate the reputation of the auditor and firm size have a positive correlation significant impact on ERM disclosure. However, internal auditors and RMC have no effect on ERM disclosures. Furthermore, the moderating variable, namely the audit committee can strengthen the correlation between the auditor's reputation and ERM disclosure. Therefore, the reputation of the big four auditor and the large firm size will encourage companies to increase ERM disclosure. Companies that use auditors with a good reputation and have an effective audit committee, will further strengthen the company in making the ERM disclosure optimally.