influence of corporate characteristics and Good Corporate Governance toward the risk management disclosure

This research study aims to obtain empirical evidence the influence of company characteristics (firm size, profitability, leverage and liquidity) good corporate governance (audit committee, board public ownership structure) toward risk management disclosure. uses Index Enterprise Risk Management (IERM) as parameter secondary data, population Property Real Estate companies listed on Indonesia Stock Exchange (IDX) in 2013-2015. The sampling technique was conducted using purposive sampling, which produces 70 companies’ samples during years observation. analytical method this multiple regression analysis Econometric views 8. concludes that partial testing shows firm audit committees size are positively significantly related Profitability, leverage, liquidity have no significant Hypothesis linear regressions. Data obtained Eviews version 8 software application. model done with aiming examine committee commissioner disclosure Based result has been analyzed statistically regressions, it can be concluded variables affect Meanwhile, liquidity, do not