Pengaruh Ukuran Perusahaan, Konsentrasi Kepemilikan, Reputasi Auditor, Dewan Komisaris, dan Komite Manajemen Risiko terhadap Pengungkapan Enterprise Risk Management
Abstract
Perusahaan diharapkan mampu mengurangi dampak risiko yang dihadapinya, dan salah satu aspeknya adalah manajemen risiko, namun pada kenyataannya masih banyak perusahaan yang belum mengungkapkan manajemen risikonya dalam laporan tahunannya, termasuk salah satunya perusahaan keuangan. Perusahaan keuangan diwajibkan oleh pemerintah untuk melaporkan pengungkapan risiko dalam laporan keuangannya, namun pada prakteknya masih banyak perusahaan keuangan yang mengungkapkan risiko secara sukarela. Tujuan dari penelitian ini adalah untuk menilai ukuran perusahaan, konsentrasi kepemilikan, reputasi auditor, dewan direksi, komite manajemen risiko terhadap pengungkapan enterprise management. Data yang digunakan adalah data yang diperoleh dari website. www.idx.co.id .Lima puluh perusahaan dipilih dengan menggunakan metode target sampling. Survei ini dilakukan dari tahun 2017 hingga 2020, sehingga volume data untuk survei ini adalah 200 data. Metode analisis yang digunakan adalah analisis regresi berganda dengan menggunakan alat bantu SPSS versi 20, dan penelitian ini menemukan bahwa dewan direksi dan komite manajemen risiko memiliki pengaruh terhadap pengungkapan manajemen risiko perusahaan. Ukuran perusahaan, konsentrasi kepemilikan, dan reputasi audit tidak berpengaruh terhadap pengungkapan manajemen risiko perusahaan.
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DOI: http://dx.doi.org/10.36448/jak.v14i1.3044
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