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All Journal Jurnal Akuntansi Kontemporer
Imelda Resty Dewitasari
Universitas Trunodjoyo Madura
Economics, Econometrics & Finance

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GOVERNANCE MECHANISMS, FIRM CHARACTERISTICS, AND RISK MANAGEMENT: MINING COMPANIES EVIDENCE Imelda Resty Dewitasari; Habi Bullah; Yuni Rimawati; Auliya Zulfatillah; Khy’sh Nusri Leapatra Chamalinda
Jurnal Akuntansi Kontemporer Vol. 18 No. 3 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

Research Purposes. This research aims to analyze and determine the influence of theaudit committee, size of the board of commissioners, public ownership, company size, profitability, leverage, and liquidity on risk management. Research Methods.  This research employed quantitative methods. The study coveredmining sector companies listed on the Indonesia Stock Exchange for 2019-2023. The study used purposive sampling, selecting 16 companies (80 annual reports) that metthe criteria. Data were analyzed using multiple linear regression in SPSS. Research Results and Findings. The research results show that the audit committee, board size, and profitability variables negatively impact risk management. Furthermore, public ownership, company size, and leverage influence riskmanagement, while liquidity has no effect. For company management, these resultsemphasize the importance of optimizing the role of the audit committee and board ofcommissioners in overseeing risk policies.
Co-Authors Auliya Zulfatillah Habi Bullah Khy’sh Nusri Leapatra Chamalinda Yuni Rimawati