METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Vol 10 No 1 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist

The Effect of Good Corporate Governance on Risk Management Disclosure in State-Owned Enterprises Listed on the Indonesia Stock Exchange (IDX) Period 2021-2024

Saputri, Erna (Unknown)
Lamria Sagala (Unknown)
Duma Rahel Situmorang (Unknown)
Dompak Pasaribu (Unknown)



Article Info

Publish Date
30 Apr 2026

Abstract

This investigation was undertaken to test and analyze the effect of Good Corporate Governance on risk management information disclosure in state-owned companies registered on the Indonesia Stock Exchange. The sampling method used purposive sampling from an entire population of 24 state-owned enterprises, where all 24 companies served as research samples with data collected via www.idx.co.id. The research adopted a quantitative methodology employing multiple linear regression analysis as the analytical technique. Research outcomes reveal that partially, the board of commissioners exerts a positive yet statistically insignificant effect on risk management disclosure. Conversely, the audit committee exhibits a positive and statistically significant influence on risk management disclosure. Meanwhile, institutional ownership demonstrates a negative and non-significant impact on risk management information disclosure. Concurrently, all three independent variables namely the board of commissioners, audit committee, and institutional ownership display a significant collective influence on risk management disclosure. According to the coefficient of determination assessment, the board of commissioners, audit committee, and institutional ownership variables account for 31.5% of the variance in risk management disclosure, whereas the remaining 68.5% is attributable to other variables not incorporated in this study's regression framework.

Copyrights © 2026






Journal Info

Abbrev

jsika

Publisher

Subject

Description

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist adalah media informasi karya ilmiah pada ilmu Akuntansi dan Keuangan yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi Universitas Methodist Indonesia, terbit 2 (dua) kali setahun, pada bulan Oktober dan April. Media ini terbuka untuk ...