ปัจจัยที่มีอิทธิพลต่อระดับการเปิดเผยข้อมูลการบริหารความเสี่ยงของบริษัทที่จดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทยกลุ่ม SET 100

Abstract

This research purpose was to investigate and level of risk management information disclosure. And to test the factors that influence the level of disclosure of risk management According to COSO ERM 2017 of the SET 100 listed in the Stock Exchange of Thailand. Investigated companies were 88 companies categorized within seven industries: Agriculture and agribusiness, resource, technology, finance, service, industrial products, and real estate and construction. Data of risk management disclosure were collected via the Disclosure Index Scoring Sheet, including five main categories and 20 sub-categories from the notes to financial statements Annual Registration Statement (56-1) Annual Report (2016-2018). Descriptive Statistics and Inferential Statistic used for data analysis. Results showed that an average score of risk management disclosure of all company was 70.95 points, classified in a good level. The measured by factors affecting the risk management disclosure level revealed that the capital structure had a significant positive influence on the level of risk management information disclosure. Companies that applied COSO and COSO ERM 2004 will have lower risk management disclosure levels than COSO ERM 2017 (X=70.02 and X=86.33 respectively). Risk management disclosure levels vary by industry, namely the financial business group (X = 5.30) and service group (= 3.90).