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The Role of Corporate Governance Mechanism on Disclosure of Enterprise Risk Management in Indonesian Banking Industry Wijayanti, Rita; Ariani, Kurnia Rina; Suyatmin, S
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.
Pengaruh Struktur Modal, Ukuran Perusahaan, Profitabilitas, Likuiditas, terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017) Nasrun, Nur Rohmah; Suyatmin, S
Prosiding University Research Colloquium Proceeding of The 12th University Research Colloquium 2020: Mahasiswa Student Paper
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

The study purposes to determine the effect of capital structure, company size, profitability, and liquidity to the value of the company. This study obtained data directly by using secondary data from annual report of companies on website www.idx.co.id. Population in this study were all manufacturing companies listed on IDX between 2014-2017. This study obtained 332 manufacturing companies as sample by using purposive sampling method. This study using multiple linier regression as a data analysis method. The result shows that liquidity has significant to the value of the company. Capital structure, company size, and profitability have no significant to the value of the company.