IMPLEMENTASI ENTERPRISE RISK MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
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Abstract
Tujuan penelitian untuk mengetahui pengaruh komisaris independen, reputasi auditor, Risk Management Committee (RMC), konsentrasi kepemilikan dan ukuran perusahaan terhadap pengungkapan Enterprise Risk Management (ERM). Populasi penelitian ini adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010-2011. Teknik pemilihan sampel berdasarkan purposive sampling. Sampel yang masuk kriteria sebanyak 90 perusahaan. Unit analisis sampel untuk tahun 2010-2011 sebanyak 180 annual report. Metode analisis data penelitian ini yaitu analisis regresi linier berganda. Hasil pengujian menunjukan komisaris independen tidak berpengaruh terhadap Enterprise Risk Management. Sedangkan reputasi auditor, Risk Management Committee, konsentrasi kepemilikan dan ukuran perusahaan berpengaruh positif terhadap pengungkapan Enterprise Risk Management.
The purpose of this study to examine the effect of the independent commissioner, auditor reputation, Risk Management Committee (RMC), ownership concentration and firm size effect in the Enterprise Risk Management (ERM) disclosure. The population of this research are all Manufacturing companies listed in the Indonesia Stock Exchange 2010-2011. The sampling technique used in this research was puposive sampling. There are 90 companies qualified as samples. The samples for analysis are annual reports in the period of 2010-2011 amounted 180 financial reports. Multiple regression analysis was employed to analyse data. The results shows that variable of independent commissioner does not effect Enterprise Risk Management disclosure. While auditor reputation, Risk Management Committee, ownership concentration and firm size have positive effects on Enterprise Risk Management disclosure.
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