THE INFLUENCE OF THE BOARD OF DIRECTORS, RISK MANAGEMENT COMMITTEE, OWNERSHIP CONCENTRATION AND PROFITABILITY ON ENTERPRISE RISK MANAGEMENT

  • Supami Wahyu Setiyowati PGRI University of Kanjuruan
    (ID)
  • Diah PGRI University of Kanjuruhan
    (ID)
  • Ati Retna Sari PGRI University of Kanjuruhan
    (ID)
Kata Kunci: Board Of Directors, Risk Management Committee, Concentration Of Ownership, Profitability, Enterprise Risk Management

Abstrak

The aim of this research is to analyze the influence of the Board of Directors, Risk Management Committee, Ownership Concentration and Profitability on Enterprise Risk Management. The population used in this research is retail companies listed on the Indonesia Stock Exchange in 2016-2021. In that year, retail companies experienced fluctuations which caused a crisis in the Indonesian economy. This research used a purpove sampling technique so that 108 samples were obtained. Data analysis used the Statistical Program for Social Science (SPSS) version 25 application using research methods, namely quantitative methods.. The research results showed that the Board of Directors had a negative and significant effect on the Enterprise Risk Management variable. The Risk Management Committee has a positive and significant effect on the Enterprise Risk Management variable. Ownership Concentration has a positive and significant effect on the Enterprise Risk Management variable and Profitability has a positive and significant effect on the Enterprise Risk Management variable. The Board of Directors, Risk Management Committee, Ownership concentration and Profitability have a simultaneous influence on Enterprise Risk Management.

Referensi

Adi, I. (2020). Pengaruh Ukuran Dewan Direksi Dan Karakteristik Perusahaan Terhadap Pengungkapan Manajemen Risiko. Suparyanto Dan Rosad (2015, 5(3), 248–253.

Adnyana, I., & Adwishanti, P. (2020). Good Corporate Governance, Ukuran Dewan Komisaris, Net Profit Margindan Ukuran Perusahaan Efeknya Terhadap Pengungkapan Risiko. Jurnal Sosial Dan Humaniora, 5, 234–259.

Agista, G. G., Putu, N., & Harta, S. (2017). Pengaruh Corporate Governance Structure Dan Konsentrasi Kepemilikan Pada Pengungkapan Enterprise Risk Management. E-Jurnal Akuntansi, 2017(1), 438–466.

Aronsohn, A. (2020). Dealing with valuation uncertainty at times of market unrest. March, 1–6.

Fadillah, A., Tiara, S., & Elviani, S. (2021). Tinjauan Teoritis Likuiditas Dan Profitabilitas Terhadap Nilai Perusahaan. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 531–534. https://doi.org/10.37641/jiakes.v9i3.941

Hasina, G., Rafki Nazar, M., Budiono, & E., Fayola, D. N. W. B., Nurbaiti, A., Arifah, E., & Wirajaya, I. G. A. (2018). Pengaruh Pengungkapan Enterprise Risk Management Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan, Leverage, dan Profitabilitas Sebagai Variabel Kontrol. E-Jurnal Akuntansi, 5(2), 2402. https://doi.org/10.23887/jia.v5i1.23090

Khairunnisa, H., & Muslih, M. (2022). Pengaruh Dewan Direksi, Risk Management Commitee dan Konsentrasi Kepemilikan terhadap Enterprise Risk Management (Studi pada Perusahaan Keluarga Sektor Manufaktur BEI periode 2016-2020). Edunomika, 06(01), 181–197.

Mantik, J., Permata Sari, D., Diana Nabella, S., & Hidayatul Fadlilah, A. (2022). The Effect of Profitability, Liquidity, Leverage, and Activity Ratios on Dividend Policy in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange in the 2016-2020 Period. Jurnal Mantik, 6(2), 1365–1375.

Musallam, S. R. M. (2020). Effects of board characteristics, audit committee and risk management on corporate performance: evidence from Palestinian listed companies. International Journal of Islamic and Middle Eastern Finance and Management, 13(4), 691–706. https://doi.org/10.1108/IMEFM-12-2017-0347

Noviana, D., & Mappadang, A. (2022). Efek Good Corporate Governance Dan Rasio Keuangan Terhadap Pengungkapan Enterprise Risk Management. Jurnal Inovasi Pendidikan Ekonomi (JIPE), 12(1), 71. https://doi.org/10.24036/011166800

Nurul Aulia Haryanti, & Hardiyanti, W. (2021). Pengaruh Komisaris Independen, Leverage, Profitabilitas, Dan Risk Management Committee (Rmc) Terhadap Pengungkapan Enterprise Risk Management. Jurnal Ilmiah Akuntansi Dan Keuangan, 04(3), 27–39.

Ode, L., Ardiansyah, M., & Adnan, M. A. (2014). Faktor - Faktor Yang Mempengaruhi Luas Pengungkapan Enterprise Risk Management. Jurnal Ekonomi Dan Akuntansi, 23(2), 89–105.

Puspitaningrum, W., & Taswan. (2020). Pengaruh Ukuran Perusahaan, Likuiditas, Leverage dan Profitabiltas terhadap Risk Management Disclosure. Jbe, 27(2), 163–178. https://www.unisbank.ac.id/ojs;

Sugiyono. (2017). prof. dr. sugiyono, metode penelitian kuantitatif kualitatif dan r&d. intro ( PDFDrive ).pdf. In Bandung Alf (p. 143).

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. https://doi.org/10.32500/jematech.v2i2.722

Widyiawati, W., & Halmawati, H. (2018). Pengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Enterprise Risk Management (ERM) Disclosure (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2017). Wahana Riset Akuntansi, 6(2), 1281. https://doi.org/10.24036/wra.v6i2.102512

Yahaya, O. A., & Yakubu, I. (2022). Risk committee’s influence on enterprise risk management. Journal of Risk and Financial Management, 15(4), 1–15. https://doi.org/10.3390/jrfm1502008x

Yuliandra, K., Amrulloh, A., Indrabudiman, A., & Riyadi, S. (2019). Determinan CSR dan dampaknya terhadap nilai perusahaan ( Studi empiris pada perusahaan Pertambangan terdaftar di BEI. Akuntansi Bisnis Dan Ekonomi, 5(2), 1395–1410.

Diterbitkan
2023-12-04
Bagian
Volume 13 Nomor 2, Desember 2023
Abstrak viewed = 108 times