Pengaruh Good Corporate Governance terhadap pengungkapan enterprise risk management pada perusahaan manufaktur
DOI:
https://doi.org/10.32670/fairvalue.v5i2.1933Keywords:
Enterprise risk management; Good Corporate Governance; Manufacture; Quality of supervisory assessment; AuditorAbstract
Every company that carries out business activities will definitely face a risk. The risks that arise are unavoidable, so the company must prepare ways to handle the risks that will occur. This study examines the effect of the implementation of Good Corporate Governance in terms of independent commissioners, the size of the board of commissioners and the auditor's reputation on the disclosure of Enterprise Risk Management in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period of observation. This study uses quantitative research. with descriptive method. There are 73 sample companies obtained from purposive sampling technique by producing 219 observational data. The analytical technique used is multiple regression analysis using SPSS 22 software. The results obtained indicate that independent commissioners, board size and auditor reputation affect the use of Enterprise Risk Management.
References
Asmoro, A. S. K., Majidah, & Mahardika, D. P. K. (2016). Analisis determinan pengungkapan enterprise risk management. Applied Microbiology and Biotechnology, 85(1), 2071–2079.
CRMS Indonesia. (2017). Survei nasional manajemen risiko 2017. http://click.crmsindonesia.org/survey-2017.php
CRMS Indonesia. (2018). Survei nasional manajemen risiko 2018. https://click.crmsindonesia.org/surveinasional2018.php
Djuriah, A. (2020). Etika dan aturan GCG tidak ditaati, penyalahgunaan jabatan oleh eks dirut Garuda. Kumparan.Com. https://kumparan.com/aminatun-djuhriah/etika-dan-aturan-gcg-tidak-ditaati-penyalahgunaan-jabatan-oleh-eks-dirut-garuda-1us4oMoL2eR/full
Fayola, D. N. W. B., & Nurbaiti, A. (2020). Pengaruh ukuran perusahaan, konsentrasi kepemilikan, reputasi auditor dan risk management committee terhadap pengungkapan enterprise risk management. Jurnal Ilmiah Akuntansi, 5(1), 01. https://doi.org/10.23887/jia.v5i1.23090
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program SPSS. Badan Penerbit Universitas Diponegoro.
Hakim, M. L., & Triyanto, D. N. (2019). Analisis pengaruh kepemilikan publik, ukuran dewan komisaris, leverage, dan ukuran perusahaan terhadap pengungkapan manajemen risiko. E-Proceeding of Management, 6(2), 2963–2972.
Kencana, A., & Lastanti, H. S. (2018). Pengaruh Good Corporate Governance dan karakteristik perusahaan terhadap pengungkapan risiko. Seminar Nasional Pakar 1 Tahun 2018, 2002, 161–166.
Manurung, D. T. H., & Kusumah, R. W. R. (2016). Telaah enterprise risk management melalui corporate governance dan konsentrasi kepemilikan. Jurnal Akuntansi Multiparadigma, 7(3), 335–348. https://doi.org/10.18202/jamal.2016.12.7025
Marhaeni, T., Yanto Jurusan Akuntansi, H., Ekonomi, F., & Negeri Semarang, U. (2015). Determinan pengungkapan Enterprise Risk Management (ERM) pada perusahaan manufaktur. Accounting Analysis Journal, 4(4), 1–22. https://doi.org/https://doi.org/10.15294/aaj.v4i4.9113
Pangestuti, K. D., & Susilowati, Y. (2017). Komisaris independen, reputasi auditor, konsentrasi kepemilikan, dan ukuran perusahaan terhadap pengungkapan enterprise risk management. Dinamika Akuntansi, Keuangan Dan Perbankan, 6(2), 164–175.
Ratna, S. D., Dwi, C., & Astrid, M. (2019). Pengaruh ukuran dewan komisaris dan risk management committee terhadap pengungkapan enterprise risk management. Jurnal Akuntansi Profesi, 10(2), 139–149. https://doi.org/https://doi.org/10.23887/jap.v10i2.23070
Rini, K. P., Zakiyah, T., Tinggi, S., Ekonomi, I., & Bangsa, P. (2020). Anteseden dari pengungkapan enterprise risk management pada perusahaan yang terdaftar di indeks LQ45. Jurnal Baabu Al-Ilmi, 5(1), 90–103. https://doi.org/http://dx.doi.org/10.29300/ba.v5i1.3121
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, 2(2), 142–155. https://doi.org/10.32500/jematech.v2i2.722
Trinanda, F. I., & Anisykurlillah, I. (2017). Pengaruh Good Corporate Governance, dan ukuran perusahaan terhadap pengungkapan enterprise risk management. Accounting Analysis Journal, 5(2), 104–112. https://doi.org/10.15294/aaj.v5i2.14366
Vina Elvira. (2021). Sentra food Indonesia (FOOD) merugi Rp 15,21 miliar di tahun 2020. Kontan.Co.Id. https://investasi.kontan.co.id/news/sentra-food-indonesia-food-merugi-rp-1521-miliar-di-tahun-2020
