Diah Kusumaningrum Diah
PGRI University of Kanjuruhan

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THE INFLUENCE OF THE BOARD OF DIRECTORS, RISK MANAGEMENT COMMITTEE, OWNERSHIP CONCENTRATION AND PROFITABILITY ON ENTERPRISE RISK MANAGEMENT Supami Wahyu Setiyowati; Diah Kusumaningrum Diah; Ati Retna Sari
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 2 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i2.37747

Abstract

The aim of this research is to analyze the influence of the Board of Directors, Risk Management Committee, Ownership Concentration and Profitability on Enterprise Risk Management. The population used in this research is retail companies listed on the Indonesia Stock Exchange in 2016-2021. In that year, retail companies experienced fluctuations which caused a crisis in the Indonesian economy. This research used a purpove sampling technique so that 108 samples were obtained. Data analysis used the Statistical Program for Social Science (SPSS) version 25 application using research methods, namely quantitative methods.. The research results showed that the Board of Directors had a negative and significant effect on the Enterprise Risk Management variable. The Risk Management Committee has a positive and significant effect on the Enterprise Risk Management variable. Ownership Concentration has a positive and significant effect on the Enterprise Risk Management variable and Profitability has a positive and significant effect on the Enterprise Risk Management variable. The Board of Directors, Risk Management Committee, Ownership concentration and Profitability have a simultaneous influence on Enterprise Risk Management.