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Suyatmin Suyatmin
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia
Economics, Econometrics & Finance

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The Role of Corporate Governance Mechanism on Disclosure of Enterprise Risk Management in Indonesian Banking Industry Rita Wijayanti; Kurnia Rina Ariani; Suyatmin Suyatmin
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.18061

Abstract

This research aims to determine the role of the corporate governance mechanism, which includes the board of commissioners, board of directors, audit committee, institutional ownership, and ownership concentration on enterprise risk management (ERM). The population in this study are banking companies listed on the Indonesia Stock Exchange from 2015 to 2019. Using purposive sampling resulted in 28 companies as the final sample during the 5-year observation period. This study uses multiple linear regression analysis techniques. The results showed that the board of directors, audit committee, institutional ownership, and ownership concentration positively and significantly affected ERM. In contrast, the board of commissioners was not proven. 
Co-Authors Kurnia Rina Ariani Rita Wijayanti