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Muhammad Fauzi, S.H.I., M.Ed
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INDONESIA
Jurnal Ekonomika dan Bisnis
ISSN : -     EISSN : 26852446     DOI : -
Core Subject : Economy,
JEB: Jurnal Ekonomika dan Bisnis (Journal of Economics and Business) is an National Journal published by Faculty of Economics and Business Selamat Sri University (UNISS) in collaboration with The BPS Statistics Indonesia (MoU). JEB: Jurnal Ekonomika dan Bisnis (Journal of Economics and Business) is aimed at being a medium for research results dissemination and scientific paper exchanges on the Indonesian Economics and Business activities among academics, practitioners, regulators, and public. JEB: Jurnal Ekonomika and Business (Journal of Economics and Business) is issued two times annually, i.e., in April, and November.
Articles 151 Documents
Pengaruh Ukuran Dewan Komisaris, Komisaris Independen dan Leverage Terhadap Pengungkapan Enterprise Risk Management Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2020 Hendry Setya Pambudi; Nurma Gupita Dewi
Jurnal Ekonomika dan Bisnis Vol 10 No 1 (2023): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol10.Jeb1.288

Abstract

The purpose of this paper is to know about the influence of board size, independent commissioners, and leverage on enterprise risk management (ERM) disclosures. By applying the purposive sampling method, in which a sample of 16 banks listed on the Indonesia Stock Exchange from 2016 to 2020 uses documentation data. SPSS 26 is used as data analysis software for multiple linear regression analysis. According to the findings of this study, leverage has a positive but insignificant effect on ERM disclosure, board size has a significant positive effect on ERM disclosure, and independent commissioners have a negatively significant effect on ERM disclosure.