Pengaruh Corporate Social Responsibility Dan Corporate Governance Terhadap Pengungkapan Enterprise Risk Management

Abstract

<em>The purpose of this study was to examine the influence of corporate social responsibility disclosure, the effectiveness of the board of commissioners, institutional ownership and implementation of SFAS 60 (revised 2010) on the enterprise risk management disclosure. The data used in this research is secondary data, , obtained the annual report of the banking industry company listed on the Indonesia Stock Exchange. The population of this research is the banking industry companies listed in Indonesia Stock Exchange during the years 2009-2015, amounting to 161 companies. The collection of samples using purposive sampling method by selecting predefined criteria. This study uses multiple regression analysis. The results of this study indicate that not all independent variables showed a significant effect on the dependent variable. CSR disclosure and effectiveness of the board of commissioners has a positive effect on enterprise risk management disclosure. Meanwhile, institutional ownership has no effect on the enterprise risk management disclosure and the application of SFAS 60 (Revised 2010) has no effect on the enterprise risk management disclosure</em>

The Effect of Institutional Ownership and Characteristics of The Audit Committee on Corporate Risk Disclosure of Banks In Indonesia

“…This means that 6,2% of the dependent variable is risk disclosure that can be explained by 3 independent variables, namely institutional ownership, audit committee size, and audit committee meetings. While the remaining 93,8% can be explained by other variables outside the regression model in this study such as Firm Size (Fayola & Nurbaiti, 2020), Risk Management Committee (Reformir, 2021) and Corporate Social Responbility Disclosure (Melani & Anis, 2017).…”

“…Many studies on institutional ownership have been conducted, including: Rifani & Astuti (2019) Sanusi et al (2017), Taufani et al (2017), Hardana & Syafruddin (2019) and Juwita & Jurnali (2020) which shows that institutional ownership has a positive effect on risk disclosure. This is also supported by Melani & Anis (2017) which explains that the higher the level of institutional ownership will provide more optimal supervision and can hinder the opportunistic behavior of managers in disclosing corporate risk (Wahyuni et al, 2022). However, in contrast to the results of research conducted by Nathaniela & Badjuri (2018), Pravadinda & Majidah (2021), Setyawan (2019) and Putra & Istiqomah (2020) shows that institutional ownership has no effect on risk disclosure.…”

Apakah Ukuran Memoderasi Pengaruh Enterprise Risk Management dan Good Corporate Governance pada Nilai Perusahaan?

“…Tingginya peran risiko bisnis di sektor keuangan perlu diselaraskan dengan pengelolaan risiko. Hal ini menjadi salah satu penyebab kesulitan dalam menentukan skala enterprise risk management (ERM) yang tepat (Melani & Anis, 2019).…”

“…ERM merupakan proses yang melibatkan dewan direksi, manajemen dan anggota perusahaan yang digunakan untuk pengaturan strategi perusahaan secara menyeluruh (Melani & Anis, 2019). ERM berusaha mengidentifikasi kejadian potensial yang dapat mempengaruhi perusahaan dan mengendalikan risiko ke tingkat yang dapat dikendalikan perusahaan untuk membangun kepercayaan dalam mencapai tujuan suatu perusahaan, yang artinya ERM dapat mengendalikan risiko perusahaan secara menyeluruh (COSO, 2004).…”