Abstract:
The success of risk management is a testament to the quality of a company. The more complete the data submitted by the company, proves that there is electability in good risk management governance as well. This study aims to determine the effect of risk management disclosure, Leverage, Profitability, and Company Size on Firm Value in the Sub-Sector of Retail Trading Companies Listed on the Indonesia Stock Exchange in 2017-2021. This finding uses a quantitative research approach with data collection techniques using the documentation method. The population in this study are all service companies that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The experiments carried out in this study included a survey of regression panel data, standardized hypotheses, and hypothesis testing. The results of this study indicate that as the company grows, its value increases by 3.9133, assuming other independent variables (disclosed risk management, leverage, profitability) or default values. equal to 0. Second, in the partial hypothesis test (t-test), the t-statistic value for the change in firm size is 0.3073 with a significance value of 0.7591, higher than the 0.05 level of significance. So the null hypothesis (H0) is supported by firm size which does not produce a good impact.