Jurnal Akuntansi Kontemporer
Vol. 18 No. 3 (2026): Jurnal Akuntansi Kontemporer

GOVERNANCE MECHANISMS, FIRM CHARACTERISTICS, AND RISK MANAGEMENT: MINING COMPANIES EVIDENCE

Imelda Resty Dewitasari (Universitas Trunodjoyo Madura)
Habi Bullah (Universitas Trunodjoyo Madura)
Yuni Rimawati (Universitas Trunojoyo Madura)
Auliya Zulfatillah (Universitas Trunodjoyo Madura)
Khy’sh Nusri Leapatra Chamalinda (Unknown)



Article Info

Publish Date
30 Sep 2026

Abstract

Research Purposes. This research aims to analyze and determine the influence of theaudit committee, size of the board of commissioners, public ownership, company size, profitability, leverage, and liquidity on risk management. Research Methods.  This research employed quantitative methods. The study coveredmining sector companies listed on the Indonesia Stock Exchange for 2019-2023. The study used purposive sampling, selecting 16 companies (80 annual reports) that metthe criteria. Data were analyzed using multiple linear regression in SPSS. Research Results and Findings. The research results show that the audit committee, board size, and profitability variables negatively impact risk management. Furthermore, public ownership, company size, and leverage influence riskmanagement, while liquidity has no effect. For company management, these resultsemphasize the importance of optimizing the role of the audit committee and board ofcommissioners in overseeing risk policies.

Copyrights © 2026






Journal Info

Abbrev

JAKO

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management ...