Abstract :
This study aims to examine the effect of leverage, profitability, and firm size on risk managementdisclosure in Property and real estate company listed in the Indonesia Stock Exchange (BEI) in 2013-2015.
Population of The Research is a real estate and property company listed in Indonesia Stock Exchange in 2013 until 2015. Sample selection was done by using purposive sampling and obtained as many as 24 companies. The variables of this study consisted of leverage, profitability, and firm size, as independent variables and risk Management disclosure as dependent variable. The method of analysis used in this research is descriptive statistics analysis methods using simpel linear regression to test the hypothesis partially and multiple linear regression analysis model to test the hypothesis simultaneously on effect of independent variables on the dependent variable.Testing in this study performed using SPSS computer program.
The test results showed that leverage partially has a negative and significant effect on risk management disclosure, profitability partially has a negative and significant effect to the risk management disclosure, while firm size partially has a negative and insignificant effect on risk management disclosure.Simultaneous testing showed that leverage, profitability, and firm size have a significant effect to the risk Management disclosure.