Open AccessPengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Enterprise Risk Management (ERM) Disclosure (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2017)
Author(s) -
Widyiawati Widyiawati,
Halmawati Halmawati
Publication year - 2018
Publication title -
wahana riset akuntansi/wahana riset akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2656-0348
pISSN - 2338-4786
DOI - 10.24036/wra.v6i2.102512
Subject(s) - stock exchange , accounting , business , audit committee , nonprobability sampling , population , corporate governance , audit , business administration , finance , medicine , environmental health
This study aims to determine: (1) The effect of proportion on independent board ERM disclosure, (2) The effect of the audit committee on ERM disclosure, (3) The effect of the ownership dispersion on ERM disclosure, (4) The effect of firm size on ERM disclosure. Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014-2017. The sample is determined based on purposive sampling method, thus totaling 60 companies. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com. The analytical method used is multiple regression analysis. The results showed that: (1) Proportion on independent board no significant effect on the ERM disclosure, (2) The audit committee no significant effect on the ERM disclosure, (3) Ownership dispersion no significant effect on the ERM disclosure, and (4) Firm size influence a significant positive on ERM disclosure.Keywords: Enterprise Risk Management (ERM) Disclosure, Proportion of Independent