Effect of company size ownership concentration auditor reputation board of commissioners and risk management committee on disclosure of enterprise risk management
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Jul 29, 2023
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Abstract
In the business world, companies are expected to be able to reduce the impact of risks faced by the companies themselves, and one of the aspects is risk management, but in reality, there are still many companies that have not disclosed their risk management in their annual reports, including a financial company. Financial companies are required by the government to report risk disclosure in their financial statements, but in practice, there are still many financial companies that disclose risk voluntarily. The purpose of this study is to assess company size, the concentration of ownership, the reputation of auditors, the board of directors, risk management committee on enterprise management disclosures. The data used is data obtained from the website. www.idx.co.id . Fifty companies were selected using the target sampling method. This survey was conducted from 2017 to 2020, so the data volume for this survey is 200 data. The analytical method used is multiple regression analysis using SPSS version 24, and this study found that the board of directors and the risk management committee influence the company's risk management disclosures. Company size, concentration of ownership, and audit reputation do not affect the disclosure of company risk management.
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How to Cite
Qulyubi, A., Suprayitno, E., Asnawi, N., & Segaf, S. (2023). Effect of company size ownership concentration auditor reputation board of commissioners and risk management committee on disclosure of enterprise risk management. Enrichment : Journal of Management, 13(3), 1851-1860. https://doi.org/10.35335/enrichment.v13i3.1495
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Tarantika, S., & Solikhah, B. (2019). Effect of Company Characteristics, Characteristics of the Board of Commissioners and Auditor’s Reputation on Risk Management Disclosures. Journal of Economic, Management, Accounting and Technology (JEMATech), 2, 145.
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Widiastuti, H., Utami, E. R., & Handoko, R. (2018). Pengaruh ukuran perusahaan, tipe industri, growth, dan media exposure terhadap pengungkapan tanggung jawab sosial perusahaan (studi empiris pada perusahaan yang terdaftar di bursa efek Indonesia tahun 2014-2015). Riset Akuntansi Dan Keuangan Indonesia, 3(2), 107–117.
Wijayanti, R., Ariani, K. R., & Suyatmin, S. (2022). The Role of Corporate Governance Mechanism on Disclosure of Enterprise Risk Management in Indonesian Banking Industry. Riset Akuntansi Dan Keuangan Indonesia, 7(1), 117–126.
Yazid, A. S., Razali, A. R., & Hussin, M. R. (2012). Determinants of enterprise risk management (ERM): A proposed framework for Malaysian public listed companies. International Business Research, 5(1), 80.
Agista, G. G., & Mimba, N. (2017). Pengaruh Corporate Governance Structure Dan Konsentrasi Kepemilikan Pada Pengungkapan Enterprise Risk Management. E-Jurnal Akuntansi Universitas Udayana, 20(1), 438–466.
Amran, A., Manaf Rosli Bin, A., & Che Haat Mohd Hassan, B. (2008). Risk reporting: An exploratory study on risk management disclosure in Malaysian annual reports. Managerial Auditing Journal, 24(1), 39–57.
Andarini, P., & Januarti, I. (2014). Hubungan karakteristik dewan komisaris dan perusahaan terhadap keberadaan komite manajemen risiko pada perusahaan go public Indonesia. Jurnal Akuntansi Dan Keuangan Indonesia, 9(1), 83.
Anisykurlillah. (2022). The Influence of Company Activities, Growth, and Independent Commissioners on Sustainability Reports With the Type of Industry as a Moderating Variable. Jurnal Dinamika Akuntansi, 14(2), 126–137.
Cochran, W. G., & Chambers, S. P. (1965). The planning of observational studies of human populations. Journal of the Royal Statistical Society. Series A (General), 128(2), 234–266.
Desender, K. (2011). On the determinants of enterprise risk management implementation. In Enterprise IT governance, business value and performance measurement (pp. 87–100). IGI Global.
Desender, K. A., & Lafuente. (2011). The relationship between enterprise risk management and external audit fees: Are they complements or substitutes? Risk Management and Corporate Governance, Jalilvand \& Malliaris, Eds., Routledge.
Fayola, A. D., Saputro, R. O. D., Dermawan, H., Nugroho, M. T., Pulungan, S. A., & Nurjamin, A. (2022). Modul elektronik berbasis kearifan lokal ekowisata mangrove menggunakan 3d pageflip professional untuk sekolah dasar. Jurnal Penelitian Pendidikan, 22(3), 266–281.
Fayola, D. N. W. B., & Nurbaiti, A. (2020). Pengaruh ukuran perusahaan, konsentrasi kepemilikan, reputasi auditor dan risk management committee terhadap pengungkapan enterprise risk management. JIA (Jurnal Ilmiah Akuntansi), 5(1), 1–24.
Fijałkowska, J., & Hadro, D. (2022). Intellectual capital disclosure on Twitter--empirical evidence from the world’s largest companies. Meditari Accountancy Research, 30(4), 964–988.
Kumalasari. (2014). Factors That Influence the Area of Risk Management Disclosure. Accounting Analysis Journal, 3(1).
Lam, J. (2014). Enterprise risk management: from incentives to controls. John Wiley \& Sons.
Larasati, N. F. (2020). Manajemen Risiko Dalam Rangka Perlindungan Hukum Bagi Tertanggung Akibat Kegagalan Penerapan Good Corporate Governance Oleh Perusahaan Asuransi. UNIVERSITAS AIRLANGGA.
Melinda, M., Nurhayati, E., & Yuliafitri, I. (2018). Pengaruh Islamic Social Reporting, Leverage Dan Likuiditas, Terhadap Earnings Response Coefficient Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia. ISEI Accounting Review, 2(1), 1–13.
Mokhtar, E. S., & Mellett, H. (2013). Competition, corporate governance, ownership structure and risk reporting. Managerial Auditing Journal, 28(9), 838–865.
Prasetya, R. (2022). Perseroan Terbatas: Teori dan Praktik. sinar grafika.
Pulungan, M. S., & Putri, L. P. M. (2023). Pengaruh Ukuran Perusahaan, Konsentrasi Kepemilikan, Reputasi Auditor, Dewan Komisaris, dan Komite Manajemen Risiko terhadap Pengungkapan Enterprise Risk Management. Jurnal Akuntansi Dan Keuangan, 14(1), 70–82.
Rustam, B. R. (2017). Risk Management: Principles, Application, and Research. Jakarta: Salemba Empat.
Tarantika, R. A., & Solikhah, B. (2019). Pengaruh Karakteristik Perusahaan, Karakteristik Dewan Komisaris dan Reputasi Auditor Terhadap Pengungkapan Manajemen Risiko. Journal of Economic, Management, Accounting and Technology, 2(2), 142–155.
Tarantika, S., & Solikhah, B. (2019). Effect of Company Characteristics, Characteristics of the Board of Commissioners and Auditor’s Reputation on Risk Management Disclosures. Journal of Economic, Management, Accounting and Technology (JEMATech), 2, 145.
Wahyudi, E., Khirom, A. N., & Subroto, W. T. (2016). The Effects Of Size, Leverage, Profitability, Ownership Concentration And Investment Opportunities Toward Corporate Governance Quality Of Listed Companies In Indonesia Stock Exchanges. International Journal of Applied Business and Economic Research, 14(1), 61–86.
Wajdi, M. F., Setyawan, A. A., Isa, M., & others. (2012). Manajemen risiko bisnis umkm di kota Surakarta.
Widiastuti, H., Utami, E. R., & Handoko, R. (2018). Pengaruh ukuran perusahaan, tipe industri, growth, dan media exposure terhadap pengungkapan tanggung jawab sosial perusahaan (studi empiris pada perusahaan yang terdaftar di bursa efek Indonesia tahun 2014-2015). Riset Akuntansi Dan Keuangan Indonesia, 3(2), 107–117.
Wijayanti, R., Ariani, K. R., & Suyatmin, S. (2022). The Role of Corporate Governance Mechanism on Disclosure of Enterprise Risk Management in Indonesian Banking Industry. Riset Akuntansi Dan Keuangan Indonesia, 7(1), 117–126.
Yazid, A. S., Razali, A. R., & Hussin, M. R. (2012). Determinants of enterprise risk management (ERM): A proposed framework for Malaysian public listed companies. International Business Research, 5(1), 80.