ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM)

FARID, MUHAMAD (2017) ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tujuan penelitian ini adalah untuk mengetahui komisaris independen, ukuran dewan komisaris, komite manajemen risiko (RMC), reputasi auditor dan konsentrasi kepemilikan, Lavarage terhadap pengungkapan Enterprise Risk Management (ERM) pada perusahaan yang terdaftar di Jakarta Islamic Index tahun 2012-2014. Penelitian ini menggunakan metode purposive sampling dengan jumlah populasi sebesar 90 perusahaan dan sampel sebesar 63 perusahaan. Metode analisis dalam penelitian ini menggunakan regresi linear berganda melalui pengujian statistik deskriptif, pengujian asumsi klasik dan pengujian hipotesis. Penerapan ERM diukur berdasarkan indeks ERM dengan mempertimbangkan delapan dimensi COSO ERM framework. Hasil penelitian menunjukkan bahwa komite manajemen risiko, reputasi auditor, konsentrasi kepemilikan dan komite audit independen berpengaruh signifikan terhadap pengungkapan ERM, sedangkan komisaris independen, Ukuran Dewan Komisaris, Ukuran Perusahaan, Lavarage tidak berpengaruh signifikan terhadap pengungkapan ERM.The purpose of this study was to determine the independent commissioners, board size, risk management committee (RMC), the reputation of the auditor and the concentration of ownership, Lavarage on the disclosure of Enterprise Risk Management (ERM) on companies listed in Jakarta Islmic Index 2012-2014 year. This study using purposive sampling method with a population of 90 companies and a sample of 63 companies. The method of analysis in this study using linear regression Multiple through descriptive statistical tests, test classic assumptions and hypothesis testing. The implementation of ERM ERM is measured by an index taking into account the eight dimensions of COSO ERM framework. The results showed that the risk management committee, auditor reputation, the concentration of ownership and independent audit committee significant effect on the disclosure of ERM, while the independent directors, the Board of Commissioners Size, Company Size, Lavarage no significant effect on the disclosure of ERM.

Item Type:	Thesis (S2)
Call Number CD:	CD/555. 17 015
NIM/NIDN Creators:	55512120059
Uncontrolled Keywords:	Komisaris independen, Jumlah anggota dewan direksi, jumlah anggota dewan komisaris, komite manajemen risiko, reputasi auditor, konsentrasi kepemilikan, Komite Audit Independent, lavarage dan pengungkapan manajemen risiko perusahaan (ERM)
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	NAJLA
Date Deposited:	27 Apr 2024 06:35
Last Modified:	27 Apr 2024 06:35
URI:	http://repository.mercubuana.ac.id/id/eprint/88269

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