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Telaah Enterprise Risk Management melalui Corporate Governance dan Konsentrasi Kepemilikan
Author(s) -
Daniel T. H. Manurung,
R. Wedi Rusmawan Kusumah
Publication year - 2016
Publication title -
jurnal akuntansi multiparadigma
Language(s) - English
Resource type - Journals
eISSN - 2089-5879
pISSN - 2086-7603
DOI - 10.18202/jamal.2016.12.7025
Subject(s) - business , corporate governance , business administration , enterprise risk management , stock exchange , risk management , accounting , finance
Abstrak: Telaah Enterprise Risk Management melalui Corporate Governance dan Konsentrasi Kepemilikan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Corporate governance dan kepemilikan terkonsentrasi dengan enterprise risk management . Penelitian ini menggunakan analisis regresi berganda sebagai alat pengujian. Sampel yang digunakan dalam penelitian ini adalah 50 perusahaan manufaktur terdaftar di BEI. Adapun tahun yang digunakan sebagai dasar pengambilan sampel adalah 2013-2014. Hasil penelitian menunjukkan temuan bahwa keberadaan corporate governance berpengaruh signifikan terhadap Enterprise risk management . Sedangkan variabel konsentrasi kepemilikan tidak memiliki pengaruh yang signifikan terhadap Enterprise risk management . Abstract: Assessing Enterprise Risk Management through Corporate Governance and Ownership Concentration. The purpose of this research  is to determine the influence of corporate governance and concentrated of ownership with enterprise risk management. This research uses multiple regression analysis as a testing tool. The sample that is used in this study is 50 manufacturing companies which is listed in the Indonesia Stock Exchange. The year that is used as the basis of sampling is 2013-2014. The result of this reseacrh is a significant effect on corporate governance in Enterprise risk management. While, variable of concentration of ownership has no significant influence in enterprise risk management.

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