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All Journal JURNAL PENJAKORA Pedagogik: Jurnal Pendidikan Jurnal Kesehatan Tambusai Jurnal Ilmiah Wahana Pendidikan Journal of Economics and Business Letters Dirasah : Jurnal Pemikiran dan Pendidikan Dasar Islam AHKAM : Jurnal Hukum Islam dan Humaniora Karimah Tauhid Jurnal Pendidikan Non formal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Rahmawati, Alya
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Pengaruh Proporsi Dewan Komisaris Independen dan Aktivitas Komite Audit Terhadap Risk Disclosure Index Perusahaan Farmasi yang Terdaftar BEI 2020-2024 Purbowati, Rachyu; Rahmawati, Alya
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.11248

Abstract

This study aims to analyze the influence of corporate governance mechanisms on the Risk Disclosure Index (RDI) in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The independent variables tested include the Proportion of Independent Commissioners (DKI), Audit Committee (KA), and Frequency of Audit Committee Meetings (RKA). The population in this study was all pharmaceutical companies on the IDX with a sampling technique using purposive sampling, resulting in a total of 50 observation data. The data analysis method used multiple linear regression analysis processed through the SPSS program. The partial test results showed that the DKI, KA, and RKA variables had no significant effect on the Risk Disclosure Index with significance values ​​of 0.648, 0.441, and 0.336, respectively. The Coefficient of Determination ($R^2$) value showed 0.023, which indicated that the ability of the independent variables to explain variations in risk disclosure was only 2.3%, while the remaining 97.7% was influenced by other factors outside the model. The research conclusion shows that governance mechanisms in the pharmaceutical sector are not optimal in encouraging transparency in risk disclosure.
Co-Authors Annissa Mawardini Ariyanti, Dwi Wulan Aryaputra, Faiz Asy'ari, Fadli Adiya Asyari, Fadli Adiya Azmil, Ulil Bakhrudin All Habsy, Bakhrudin All Cong, Vannez Daroe Iswatiningsih Fauzan, Farhan Rizqi Fauzi, Rizal Ahmad Habsy, Bakhrudin Al Herdiansyah, Sopyan Hidayatullah, Ahmad Salma Putri Irnawati, Jeni Junaedi, Syakira Nazla Rifat K, Shabiya Zahra Alifa Kamila, Arta Nanda Kamilah, Thalia Salma Putri Livi, Ratna Nur Mahardika, Faiz Anggara Manalu, Manalu Maryani, Ayi Yulia Melinda, Meli Meryana, Ayi Yulianisa Mulyadi, Mulyadi Salma Putri Napisah, Siti Sayidah Pebriyanti, Selma Dwi Anaya Pradipta, Dea Vega Pramana, Esa Qiana, Qayla Khansa Rachyu Purbowati, Rachyu Rahmawati, Amirah Rizki Santoso, Hikmal Ramadhan Priyo Sayaroh, Farikha Aulia Shalawati, Shally Shalimar, Jesika Siti Inganah Somantri, Dimas Suprima, Suprima Salma Putri Supriyadi, Tedi Yuli, Yuliana Nazla Rifat Zahro, Chintya Inayatus