Pengungkapan Enterprise Risk Management pada Bank Konvensional di Bursa Efek Indonesia

Abstract

This study aim to analyze the influence of good corporate governance, auditors reputation, risk committee, ownership concentration, and chief risk officer on enterprise risk management disclosure in conventional banks on the Indonesia Stock Exchange. The samples used in this research are 59 conventional banks listed on the Indonesia Stock Exchange from 2013-2017. This research used multiple linear regression analysis with SPSS 23 to test the hypothesis. The result shows that auditors reputation, board size, audit committee, and risk committee had significant influence toward enterprise risk management disclosure but public ownership, institutional ownership, chief risk officer and ownership consentration didn’t had significant influence toward enterprise risk management disclosure.

Keywords: audit committee; auditors reputation; board size; enterprise risk management; risk committee.