Pengaruh Komisaris Independen, Reputasi Auditor, Profitabilitas, dan Konsentrasi Kepemilikan terhadap Pengungkapan Enterprise Risk Management pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to determine the effect of independent commissioner, auditor's reputation, profitability and ownership concetration on enterprise risk management disclosure in banking company listed in Indonesian Stock Exchange. This research is classified as causal research, which is used data from 37 companies in banking company listed in Indonesian Stock Exchange period 2016-2018. The sampling method used in this research is purposive sampling and obtained data that pass the test as many 34 companies sampled and 170 analysts units. The data used are the annual report of each sample company, published through the site Indonesian Stock Exhange (www.idx.co.id). The variables associated are independent commissioner auditor's reputation, profitability and ownership concetration as independent variables. Enterprise risk management disclosure as a dependent variable. The hypothesis was statiscally tested through multiple regression analysis. The results of the study show that auditor's reputation and the ownership concetration has a positive and significant impact on enterprise risk management disclosure, in contrast to the variable independent commissioner and profitability has a negative and significant impact on enterprise risk management disclosure