Pengaruh Pengungkapan Manajemen Risiko terhadap Nilai Perbankan yang Terdaftar di BEI Tahun 2020-2024

This study analyzes the effect of risk management disclosure on the firm value of banks listed on the Indonesia Stock Exchange for the 2020-2024 period. Data were collected from the annual reports and sustainability reports of seven banks selected using purposive sampling method. Risk management disclosure was measured based on the implementation of Enterprise Risk Management (ERM), while firm value was measured using Tobin's Q. The results of linear regression analysis show that risk management