Qulyubi, A., E. Suprayitno, N. Asnawi, and S. Segaf. “Effect of Company Size Ownership Concentration Auditor Reputation Board of Commissioners and Risk Management Committee on Disclosure of Enterprise Risk Management”. Enrichment : Journal of Management, Vol. 13, no. 3, July 2023, pp. 1851-60, doi:10.35335/enrichment.v13i3.1495.