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This study investigates the relationship between corporate governance characteristics, financial structure, and Enterprise Risk Management (ERM) disclosure in Indonesian non-financial firms. Focusing on manufacturing companies listed on the Indonesia Stock Exchange in 2023, the analysis examines whether board size, the proportion of independent commissioners, and leverage influence the extent of ERM disclosure. Using a quantitative approach, multiple linear regression is applied to secondary data obtained from firms’ annual reports. The findings indicate that board size and the proportion of independent commissioners do not have a significant effect on ERM disclosure, while leverage exhibits a positive and significant relationship. This result suggests that firms with higher debt levels are more inclined to enhance risk disclosure as a mechanism to address information asymmetry and demonstrate accountability to investors and creditors. The study contributes to the ERM and corporate governance literature by providing evidence from an emerging market setting and highlighting the practical importance of financial structure in shaping risk transparency, offering relevant insights for corporate decision-makers and regulators to strengthen sustainable risk management practices.

The purpose of this research is to analyze the relationship between financial performance, green accounting, and capital structure. The research covered 72 food and drink producers that were listed on the BEI in the years 2019–2022. Twenty businesses were chosen through a purposeful sampling process. Multiple linear regression analysis of secondary data is performed in SPSS 26. According to research, green accounting helps companies improve their financial performance by financing large environmental costs. Financial performance is impacted by capital structure, which in turn increases profits and debt levels. Revenue growth, however, has no bearing on bottom-line results

This research aims to test and find empirical evidence that strengthens the research model as well as analyzing and serving as teaching material regarding the influence of sales volatility, operating cash flow volatility and debt levels on profit persistence (empirical study on consumer cyclicals sector companies listed on the IDX for the 2020-2020 period). 2022). The method used in sampling is Purposive Sampling. The data used is secondary data in the form of financial reports of companies listed on the IDX from 2020 to 2022. The number of samples used in this research was 105 data. The results obtained in this research show that the Sales Volatility variable has an effect on Profit Persistence, Operating Cash Flow Volatility has an effect on Profit Persistence, Debt Level has an effect on Profit Persistence in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2020 - 2022 Period.