PENGARUH CORPORATE GOVERNANCE STRUCTURE DAN CEO CHARACTERISTIC TERHADAP ENTERPRISE RISK MANAGEMENT DISCLOSURE
THE INFLUENCE OF CORPORATE GOVERNANCE STRUCTURE AND CEO CHARACTERISTIC ON ENTERPRISE RISK MANAGEMENT DISCLOSURE
Penelitian ini bertujuan untuk menguji pengaruh internal audit, Risk Management Committe, ukuran dewan komisaris, CEO financial expertise dan CEO gender terhadap Enterprise Risk Management Disclosure pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia periode 2020 – 2022. Teknik pemilihan sampel yang digunakan adalah purposive sapling dan diperoleg 96 perusahaan terpilih dari sektor keuangan sehingga total sampel yang digunakan sebanyak 288 perusahaan. Metode analisis data yang digunakan ialah analisis regresi linier berganda dengan menggunakan software SPSS 25. Berdasarkan hasil penelitian, internat audit, Risk Management Committee dan ukuran dewan komisaris berpengaruh signifikan positif terhadap Enterprise Risk Management Disclosure. CEO financial expertise tidak berpengaruh terhadap Enterprise Risk Management Disclosure dan CEO gender berpengaruh negatif terhadap Enterprise Risk Management Disclosure.
This study aims to examine the effect of internal audit, risk management committee, board of commissioner size and CEO characteristic on Enterprise Risk Management Disclosure in financial sector companies listed on the Indonesian Stock Exchange for periode 2020 – 2022. The sample selection technique used was purposive sampling and obtained 96 financial sector companies so that total sample used was 288 samples. The data analysis method used is multiple regression analysis using SPSS 25 analysis software. Based on the result of the study, internal audit, risk management committee, board of commissioner size and CEO characteristic simultaneously have significant effect on Enterprise Risk Management Disclosure. As for partial internal audit, risk management committee, board of commissioner size have significant positive effect and CEO gender has a significant negative effect on Enterprise Risk Management Disclosure. The CEO financial exepertise variable has no effect on Enterprise Risk Management Disclosure.