Open AccessAnalisis Pengaruh Corporate Governance dan Ukuran Perusahaan terhadap Manajemen Risiko pada Perusahaan di Bursa Efek Indonesia
Author(s) -
Arina Juwita,
Teddy Jurnali
Publication year - 2020
Publication title -
global financial accounting journal
Language(s) - English
Resource type - Journals
ISSN - 2655-836X
DOI - 10.37253/gfa.v4i1.755
Subject(s) - stock exchange , business , accounting , nonprobability sampling , corporate governance , audit committee , proxy (statistics) , population , logistic regression , audit , statistics , finance , mathematics , demography , sociology
This investigation means to break down the impact of corporate governance, and company size, on risk management in companies recorded on the Indonesia Stock Exchange. Risk management which is a dummy variable estimated through the presence of a risk management committee will be given an estimation of 1 and in the event that it doesn't have an estimation of 0. The independent variable used is corporate governance by using the proxy proportion of independent directors, board size, audit quality, company size and ownership institutional.
This examination utilizes secondary data types, and the total population is 563 companies found on the Indonesia Stock Exchange in 2015 to 2017, where the example was chosen utilizing the purposive sampling method. Logistic regression analysis is a statistical method that will be used in this test.
The consequences of this investigation clarify that audit quality has a significant negative effect, institutional ownership and firm size have a significant positive effect on risk management. The proportion of independent directors and the size of the board of commissioners do not affect risk.