ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN KONSENTRASI KEPEMILIKAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015)

Abstract

The purpose of this study was to determine the effect of board size, the number of independent directors, risk management committee (RMC), the reputation of the auditor, and the concentration ownership of the company's disclosure of risk management (ERM) in manufacturing companies listed in Indonesia Stock Exchange in 2012-2015. Risk management of the company is the dependent variable is measured using the COSO framework consists of 108 items. This study uses secondary data with the population of all manufacturing companies listed in Indonesia Stock Exchange in 2012 until 2014. The research sample consisted of 39 companies. The method used to determine the sample of this research is purposive sampling method. method of analysis used multiple linear regression using SPSS techniques. Hypothesis testing results show that the board size, the number of independent board, and a risk management committee (RMC) have a positive influence to the disclosure of risk management of the company. While the auditor's reputation and ownership concentration does not significantly influence the company's risk management disclosure.