ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM)

PRILLIA AYUSHANDRA, . (2021) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM). Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Risk Management Committee, Chief Risk Officer, Latar Belakang Pendidikan Dewan Komisaris dan Ukuran Perusahaan sebagai variabel kontrol terhadap pengungkapan Enterprise Risk Management (ERM). Pengungkapan Enterprise Risk Management (ERM) mengidentifikasikan dan mengelola risiko perusahaan yang diukur berdasarkan kerangka kerja ISO 31000:2009. Populasi terdiri dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia 2016 – 2018, diperoleh 82 perusahaan dengan menggunakan metode purposive sampling. Penelitian ini menggunakan data sekunder yang diperoleh melalui website www.idx.co.id. Metode analisis yang digunakan dalam penelitian ini menggunakan analisis regresi berganda menggunakan program SPSS 25. Hasil penelitian menunjukkan bahwa Risk Management Committee (RMC) tidak memiliki pengaruh terhadap pengungkapan Enterprise Risk Management (ERM), Chief Risk Officer (CRO) berpengaruh positif terhadap pengungkapan Enterprise Risk Management (ERM), dan latar belakang pendidikan dewan komisaris (EDU) berpengaruh negatif terhadap pengungkapan Enterprise Risk Management (ERM). Hal ini mengindikasikan bahwa adanya CRO membantu perusahaan dalam mengungkapkan manajemen risiko perusahaan. Kata kunci: Chief Risk Officer, Enterprise Risk Management, Latar Belakang Pendidikan Dewan Komisaris, Risk Management Committee,Ukuran Perusahaan. This study aims to determine the effect of the Risk Management Committee, Chief Risk Officer, Board Educational Background and Firm Size as control variable on Enterprise Risk Management (ERM) Disclosure. Enterprise Risk Management Disclosure indentify and manage company risk and practice is measured based on ISO 31000:2009 framework. The population consists of all the companies from manufacturing sector that listed on Indonesian Stock Exchange in 2016 – 2018, the final sampel is 82 companies using purposive sampling method. This study uses secondary data obtained through the website (www.idx.co.id). This research data analysis method is multiple regression using SPSS 25. The results indicated that Risk Management Committee (RMC) have no effect on Enterprise Risk Management (ERM) disclosure, Chief Risk Officer (CRO) have a positive effect on Enterprise Risk Management (ERM) disclosure, and Board Commissioners Educational Background (EDU) have a negative effect on Enterprise Risk Management (ERM) disclosure.This explains that the existence of CRO help the company in their roles related to risk management. Keywords: Board Educational Background, Chief Risk Officer, Enterprise Risk Management, Firm Size, Risk Management Committee.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Unggul Purwohedi, SE., M.Si, Ph.D., CMA. ; 2). Dwi Handarini, S.Pd, M.Ak.
Subjects:	Manajemen > Manajemen Kantor, Organisasi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 9475 not found.
Date Deposited:	06 Mar 2021 08:43
Last Modified:	06 Mar 2021 08:43
URI:	http://repository.unj.ac.id/id/eprint/13983

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