PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO
Abstract
Disclosure of risk management is a disclosure of the risks that have been managed by the company or disclosure of how the company will control risks related to the future. The purpose of this study was to determine the effect of corporate governance such as managerial ownership, institutional ownership, independent commissioners, audit committees and risk management committees on risk management disclosure. The population of this study are non-bank financial services companies listed on the Indonesian stock exchange in 2016-2019. The sample selection method was carried out by purposive sampling, namely the method of selecting samples with certain criteria. The sample according to the criteria is 31 companies with an observation period of 4 years so that the research sample is 124. Based on multiple regression analysis, the results of this study indicate that managerial ownership has an effect on risk management. Furthermore, institutional ownership factors affect risk management management. The independent commissioner factor has no significant effect on risk management. the audit committee has an effect on the assessment of risk management factors. Risk management factors affect risk management management.
References
Ardianto, D. dan M. Rivaldi. (2018). Pengaruh Enterprise Risk Management Disclosure, Intellectual Capital Disclosure Dan Struktur Pengelolaan Terhadap Nilai Perusahaan. Komunikasi Ilmiah Akuntansi dan Perpajakan. Vol. 11 No. 2.Hal.2
Ghozali, Imam. (2013). Aplikasi Analisis Multivariat dengan Program IBM SPSS 21. Edisi 7. 333-343. Semarang: Universitas Diponegoro.
Ghozali, Imam, A. Falendro, dan Faisal. (2018). Karakteristik Dewan Komisaris, Komite dan Pengungkapan Risiko Perusahaan. Jurnal Review dan Akuntansi Keuangan Vol. 8 No. 2 Fakultas Ekonomika dan Bisnis Universitas Diponegoro: Semarang.
Gunawan, Barbara dan Zakiyah, Yulia Nurul. (20170. Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan, Dan Leverage Terhadap Risk Management Disclosure. Ekspansi Vol.9, No.1 Universitas Muhammadiyah: Yogyakarta.
Hamdani, Mailani. (2016). Good Corporate Governance (GCG) dalam Perspektif Agency Theory. SEMNAS FEKON Universitas Terbuka – Pondok Cabe
Jannah, Iin Manis Maidatul. (2016). Pengaruh Tingkat Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Pengungkapan Manajemen Risiko. Skripsi Sekolah Tinggi Ilmu Ekonomi Perbanas: Surabaya
Jensen, M. C., dan Meckling W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics University of Rochester, Rochester, NY 14627: U.S.A.
Kusumaningrum, A.R., dan A. Chariri. (2013). Pengaruh Kepemilikan Institusional dan Karakteristik Dewan Komisaris Terhadap Pengungkapan Manajemen Risiko. Diponegoro Journal Of Accounting Volume 2, Nomor 4 Fakultas Ekonomika dan Bisnis Universitas Diponegoro: Semarang
Nu Htay, S.N., H.M.A. Rashid, M.A. Adnan, dan A.K.M Meera. (2011). Corporate Governance and Risk Management Information Disclosure in Malaysian Listed Banks: Panel Data Analysis. International Review of Business Research Papers Vol. 7. No. 4 International Islamic University: Malaysia
Peraturan Otoritas Jasa Keuangan Nomor 55 /POJK.04/2015 Tentang Pembentukan Dan Pedoman Pelaksanaan Kerja Komite Audit.
Peraturan Otoritas Jasa Keuangan Nomor 1/POJK.05/2015 Tentang Penerapan Manajemen Risiko bagi Lembaga Jasa Keuangan Non-Bank.
Roberto dan Tarigan, M.U. (2013). Pengaruh Kepemilikan Manajemen, Kepemilikan Publik, Tingkat Leverage Dan Tingkat Profitabilitas Terhadap Risk Management Disclosure (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia). Jurnal Akuntansi, Volume 13 Nomor 2 Fakultas Ekonomi Universitas Tarumanegara: Jakarta.
Sanusi, Z.M., S.M. Nia, N.A. Roosle, R.N. Sari, dan A. Harjitok. (2017). Effects of Corporate Governance Structures on Enterprise Risk Management Practices in Malaysia. International Journal of Economics and Financial Issues Universiti Teknologi MARA: Malaysia
Setiawan, Dedi. (2016). Pengaruh Karakteristik Dewan Komisaris, Rasio Keuangan dan Ukuran Perusahaan terhadap Pengungkapan Manajemen Risiko Perusahaan Consumer Goods di BEI Periode 2010-2015. Artikel Ilmiah Sekolah Tinggi Ilmu Ekonomi Perbanas: Surabaya.
Siahaan, Septony B. (2017). Pengaruh Good Corporate Governance Dan Kualitas KAP Terhadap Integritas Laporan Keuangan Studi Kasus Pada Perusahan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi dan Keuangan Methodist Volume 1, Nomor 1, 2017, 81-95.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif. Bandung : Alfabeta
Swarte, W., Lindrianasari, T.J. Prasetyo, Sudrajat, dan D. Fitra. (2019). Pengaruh Struktur Kepemilikan Dan Tata Kelola Perusahaan Terhadap Pengungkapan Manajemen Risiko. Jurnal Ekonomi dan Keuangan Universitas Lampung: Lampung
Trinanda, F.I., dan I. Anisykurlillah. (2016). Pengaruh Good Corporate Governance, dan Ukuran Perusahaan, Terhadap Pengungkapan Enterprise Risk Management. Accounting Analysis Journal Vol 5 No 2 Universitas Negeri Semarang: Semarang
Yatim, Puan. (2010). Audit Committee Characteristics And Risk Management Of Malaysian Listed Firms. Malaysian Accounting Review, Vol. 8 No. 1, 19-36 University Kebangsaan Malaysia: Malaysia
Zhang, X. X., D. Taylor, W. Qu, dan V. Wise. (2013). Institutional Ownership, Audit Committee and Risk Disclosure – Evidence from Australian Stock Market. Corporate Board: Role, Duties & Composition, Volume 9, Issue 3: Australia
Copyright (c) 2022 Michael Lokaputra, Pipin Kurnia, Rita Anugerah
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Please find the rights and licenses in Jurnal Kajian Akuntansi dan Auditing (JKAA). By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1. License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User/Public Rights
JKAA's spirit is to disseminate articles published are as free as possible. Under the Creative Commons Attribution-NonCommercial 4.0 International License, JKAA permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and JKAA on distributing works in the journal and other media of publications. Unless otherwise stated, the authors are public entities as soon as their articles got published.
4. Copyrights Holder
With the receipt of the article by Editorial Board of the Jurnal Kajian Akutansi dan Auditing (JKAA) and it was decided to be published, then the copyright regarding the article will be diverted to Jurnal Kajian Akutansi dan Auditing (JKAA).
Jurnal Kajian Akutansi dan Auditing (JKAA) hold the copyright regarding all the published articles and has the right to multiply and distribute the article under
