Riset Akuntansi dan Keuangan Indonesia
Vol 7, No 1 (2022) Riset Akuntansi dan Keuangan Indonesia

The Role of Corporate Governance Mechanism on Disclosure of Enterprise Risk Management in Indonesian Banking Industry

Wijayanti, Rita (Unknown)
Ariani, Kurnia Rina (Unknown)
Suyatmin, S (Unknown)

Article Info

Publish Date
01 Apr 2022

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.

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Journal Info
Riset Akuntansi dan Keuangan Indonesia
Website

Abbrev

reaksi

Publisher

Universitas Muhammadiyah Surakarta

Subject

Economics, Econometrics & Finance

Description

Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance ...