The Impact of Internal Factors on Risk Management Disclosure in Retail Industry

Abstract

Abstract: This study aims to develop the role of internal factors on risk management disclosure of Retails’ business performance at listed in Indonesia Stock Exchange period before covid 19. Sampling using purposive sampling method and there are 16 companies so that this study has 48 annual report data to be sampled. The results of this study indicate that some internal factors provide big influence effect through domestic institutional ownership and capital structure, in fact have significant effect on risk management disclosure, meanwhile managerial ownership, independent board of directors, audit committee, and company size do not significantly influence on risk management disclosures. Beside, result of this study provide some point of view that internal factors unable to develop risk management disclosure stand alone, should external factor as well as important factors to be developed particularly in post era covid 19 in order to build the good business performance through strategic managing risk disclosure on the retail industry.