PENGARUH MEKANISME CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN PUBLIK TERHADAP LUAS PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT

KRISNA: Kumpulan Riset Akuntansi

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Title PENGARUH MEKANISME CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN PUBLIK TERHADAP LUAS PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT
 
Creator Gunawan, Barbara
 
Description Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance dan struktur kepemilikan publik terhadap luas pengungkapan Enterprise Risk Management pada perusahaan manufaktur di Indonesia dan Malaysia. Sampel pada penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (IDX) dan Bursa Efek Malaysia (BM) periode 2015 – 2017. Penelitian ini menggunakan data sekunder. Teknik pengumpulan data menggunakan metode purposive sampling dan memperoleh 183 sampel di Indonesia dan 180 sampel di Malaysia. Alat analisis pada penelitian ini adalah SPSS versi 15.0. Hasil analisis yang diperoleh menunjukkan bahwa komisaris independen, reputasi auditor, dan ukuran perusahaan berpengaruh positif terhadap luas pengungkapan Enterprise Risk Management. Sedangkan Jumlah anggota dewan komisaris dan struktur kepemilikan publik berpengaruh negatif terhadap luas pengungapan Enterprise Risk Management di perusahaan manufaktur Indonesia. hasil analisis komisaris independen, jumlah anggota dewan komisaris, dan reputasi auditor berpengaruh positif terhadap luas pengungkapan Enterprise Risk Management. Sedangkan ukuran perusahaan dan struktur kepemilikan publik berpengaruh negatif terhadap luas pengungkapan Enterprise Risk Management perusahaan manufaktur di Malaysia.
This research aims to examine the effect of corporate governance mechanisms and the structure of public ownership on the broad disclosure of enterprise risk management in manufacturing companies in Indonesia and Malaysia. The sample in this study were manufacturing companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange in the period 2015 - 2017. This study uses secondary data. Data collection techniques used purposive sampling method and obtained 183 samples in Indonesia and 180 samples in Malaysia. This research use SPSS version 15.0 as data analysis tool. The results of the analysis obtained indicate that the Independent Commissioner, the reputation of the auditor, and the size of the company have a positive effect on the broad disclosure of enterprise risk management. While the number of members of the board of commissioners and the structure of public ownership negatively affected the broad adoption of enterprise risk management in Indonesian manufacturing companies. the results of the analysis of Independent Commissioners, the number of members of the board of commissioners, and the reputation of the auditor have a positive effect on the broad disclosure of enterprise risk management. While the size of the company and the structure of public ownership negatively affect the Broad Disclosure of Enterprise Risk Management in manufacturing companies in Malaysia.
 
Publisher Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa
 
Date 2020-07-06
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/1287
10.22225/kr.12.1.1287.21-34
 
Source KRISNA: Kumpulan Riset Akuntansi; Vol. 12 No. 1 (2020); 21-34
2599-1809
2301-8879
10.22225/kr.12.1
 
Language ind
 
Relation https://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/1287/1462
 
Rights Copyright (c) 2020 KRISNA: Kumpulan Riset Akuntansi
 

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