Pengaruh Ukuran Perusahaan, Konsentrasi Kepemilikan, Reputasi Auditor dan Risk Management Committee terhadap Pengungkapan Enterprise Risk Management
DOI:
https://doi.org/10.23887/jia.v5i1.23090Abstract
This study aims to examine the effect of firm size, ownership concentration, auditor’s reputation and risk management committee on the disclosure of enterprise risk management in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018. The sample selection technique used is puposive sampling and acquired 41 banking companies in the 2015-2018 so that the total sample used in this study are 164 samples. The data analysis method used is multiple linear regression analysis using Eviews version 10. The results found that simultaneous firm size, ownership concentration, auditor’s reputation, and risk management committee influence the disclosure of enterprise risk management. Based on partial testing, firm size has a positive effect and ownership concentration negatively influences the disclosure of enterprise risk management.
References
Adam, M., Mukhtaruddin, Yusrianti, H., & Sulistiani. (2016). Company characteristics and enterprise risk management disclosure: Empirical study on Indonesia listed companies. International Journal of Applied Business and Economic Research.
Agista, G. G., & Mimba, S. H. (2017). Pengaruh Corporate Governance Structure dan Konsentrasi Kepemilikan Pada Pengungkapan Enterprise Risk Management. E-Jurnal Akuntansi Universitas Udayana.
CNBC Indonesia. (2018). Berita Market. Dipetik Oktober 5, 2019, dari CNBC Indonesia: https://www.cnbcindonesia.com/market/20180530141632-17-17172/utang-grup-colombia-rp-14-t-di-bank-mandiri-macet
CNN Indonesia. (2015). Berita Hukum Kriminal. Dipetik Oktober 5, 2019 dari CNN Indonesia:https://www.cnnindonesia.com/nasional/20150702152055-12-63902/sepertiga-kasus-penipuan-atm-dunia-ada-di-indonesia
CNN Indonesia. (2018). Berita Hukum Kriminal. Dipetik Oktober 5, 2019 dari CNN Indonesia:https://www.cnnindonesia.com/nasional/20180320133025-12-284407/puluhan-nasabah-mandiri-surabaya-diduga-jadi-korban-skimming
COSO. (2004). Enterprise Risk Management, Integrated Framework (COSO-ERM Report). New York: AICPA
CRMS Indonesia. Survei Nasional Manajemen Risiko 2017. Diakses tanggal 5 Oktober 2019 dari CRMS Indonesia:https://crmsindonesia.org/survei-nasional-manajemen-risiko
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 Edisi 9. Semarang: Undip.
Gudono. (2017). Teori Organisasi Edisi 4. Yogyakarta: Penerbit ANDI.
Indrawati. (2015). Metode Penelitian Manajemen dan Bisnis Konvergensi Teknologi Komunikasi dan Informasi. Bandung: PT Refika Aditama
Kumalasari, Subowo, & Anisykurlillah, I. (2014). Faktor-Faktor Yang Berpengaruh Terhadap Luas Pengungkapan Manajemen Risiko. Accounting Analysis Journal.
Marhaeni, & Yanto. (2015). Determinan Pengungkapan Enterprise Risk Management (ERM) Pada Perusahaan Manufaktur. Accounting Analysis Journal.
Pangestuti, K. D., & Susilowati, Y. (2017). Komisaris Independen, Reputasi Auditor, Konsentrasi Kepemilikan, dan Ukuran Perusahaan Terhadap Enterprise Risk Management. Dinamika Akuntansi, Keuangan dan Perbankan Vol.6, No.2.
Oktavia, R. A., & Isbanah, Y. (2019). Pengungkapan Enterprise Risk Management Pada Bank Konvensional di Bursa Efek Indonesia. Jurnal Ilmu Manajemen Vol 7 No 4.
Rustam, B. R. (2017). Manajemen Risiko: Prinsip, Penerapan, dan Penelitian. Jakarta: Salemba Empat.
SahamOK. (2017). Sektor Keuangan. Diakses 20 September 2019 dari SahamOK:https://www.sahamok.com/emiten/sektor-keuangan/sub-sektor-bank
Sarwono, A. A., Hapsari, D. W., & Nurbaiti, A. (2018). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Enterprise Risk Management. e-Proceeding of Management : Vol.5, No.1.
Sinaga, W. A., Nazar, M. R., & Muslih, M. (2018). Pengaruh Ukuran Dewan Komisaris, Risk Management Committee (RMC), dan Ukuran Perusahaan terhadap Penerapan Enterprise Risk Management. e-Proceeding of Management Vol.5, No,2.
Tarantika, R. A., & Solikhah, B. (2019). Pengaruh Karakteristik Perusahaan, Karakteristik Dewan Komisaris, dan Reputasi Auditor Terhadap Pengungkapan Manajemen Risiko. Journal of Economic, Management, Accounting and Technology (JEMATech) Vol.2, No.2.
Trinanda, & Anisykurillah. (2017). Pengaruh Good Corporate Governance, Dan Ukuran Perusahaan, Terhadap Pengungkapan Enterprise Risk Management. Accounting Analysis Journal.
Widarjono, A. (2018). Ekonometrika Pengantar dan Aplikasinya Disertai Panduan EViews. Yogyakarta: UPP STIM YKPN.
Downloads
Published
Issue
Section
License
JIA (Jurnal Ilmiah Akuntansi) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work (See The Effect of Open Access).
1.png)
