Pengungkapan Manajemen Risiko: Good Corporate Governance, Dan Intellectual Capital Disclosure
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Nov 2, 2023
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Abstract
Risk management is needed to manage and control ongoing, current, and future risks. Good corporate governance, such as audit committees, risk management committees, institutional ownership, and intellectual capital, are variables used as factors influencing risk management for the telecommunications industry listed on the Indonesia Stock Exchange in 2017–2021. Based on purposive sampling, 13 companies were taken with an observation period of 5 years, so the research sample was 65 using the panel data analysis method. The research findings prove that audit committees, risk management committees, and institutional ownership do not affect risk management disclosures; only intellectual capital has a positive impact on risk management disclosures.
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
LPPM Politeknik Piksi Ganesha Indonesia
How to Cite
Suzan, L., & Zatayumni, J. F. (2023). Pengungkapan Manajemen Risiko: Good Corporate Governance, Dan Intellectual Capital Disclosure. Jurnal E-Bis, 7(2), 610-621. https://doi.org/10.37339/e-bis.v7i2.1351
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Demartini, C., & Trucco, S. (2016). Does Intellectual Capital Disclosure Matter For Audit Risk? Evidence From The UK And Italy. Economic And Business Aspects Of Sustainability.
Denia Ratna Sari, D. C. (2019). Pengaruh Ukuran Dewan Komisaris Dan Risk Management Comitte Terhadap Pengungkapan Enterprise Risk Management. Jurnal Akuntansi Profesi.
Dwi Urip, N. D. (2022). Pengaruh Solvabilitas, Kepemilikan Institusional, Dan Komisaris . Jurnal Cendekia Ilmiah.
Fayola, D. N. W. B., & Nurbaiti, A. (2020). Pengaruh Ukuran Perusahaan, Konsentrasi Kepemilikan, Reputasi Auditor dan Risk Management Committee terhadap Pengungkapan Enterprise Risk Management. JIA (Jurnal Ilmiah Akuntansi), 5(1), 1–24.
Hapsari, D. W., Yadiati, W., Suharman, H., & Rosdini, D. (2021). Intellectual Capital and Environmental Uncertainty on Firm Performance: The mediating role of the value chain. Quality - Access to Success, 22(185), 169–176. https://doi.org/10.47750/QAS/22.185.23
Li, J. J. (2022). Risk Management Committees And Readability Of Risk Management Disclosure. Journal Of Contemporary Accounting And Economics.
Majidah, F. R. (2021). Pengaruh Solvabilitas, Kepemilikan Institusional, Dan Komisaris Independen Terhadap Pengungkapan Manajemen Risiko (Studi Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019). E-Proceeding Of Management.
Majidah, M., & Aryanty, N. (2022). Financial Performance: Environmental Performance, Green Accounting, Green Intellectual Capital, Green Product, & Risk Management. Industrial Engineering and Operations Management (IEOM), 2928–2938.
Muhammad Muslih, O. I. (2023). Penagruh Good Corporate Governance Terhadap Pengungkapan Manajemen Risiko Perusahaan. Jurnal Ilmiah MEA (Manajemen, Ekonomi Dan Akuntansi.
Muslih, M., & Mulyaningtyas, C. T. (2019). Pengaruh Corporate Governance, Kompetisi dan Karakteristik Perusahaan Terhadap Pengungkapan Risiko Perusahaan. Jurnal ASET (Akuntansi Riset), 11(1), 179–188. https://doi.org/10.17509/jaset.v11i1.17303
Nurfiana Pristianingrum, Y. S. (2018). Effect Of Firm Size, Leverage And Institutional Ownership On Disclosure Enterprise Risk Management (ERM). International Journal Of New Technology And Research.
Pratiwi, A. N. (2023). Pengaruh Ukuran Komite Audit, Kepemilikan Publik, Ukuran Dewan Komisaris, Dan Risk Management Committeeterhadap Pengungkapan Manajemen Risiko. Jurnal Ilmiah Komputerisasi Akuntansi
Puspitasari, I. R. (2022). Pengaruh Good Corporate Governance Terhadap Pengungkapan Enterprise Risk Management Pada Perusahaan Manufaktur . Jurnal Ilmiah Akuntansi Dan Keuangan.
Rajabalizadeh, J. (2021). Managerial Ability And Intellectual Capital Disclosure. Emerald.
Saparinda, R. W. (2021). Dampak Pandemi Covid-19 Terhadap Kinerja Keuangan Perbankan (Studi Empiris Pada PT Bank Negara Indonesia).
Siska Priyandani Yudowati, N. D. (2021). Pengaruh Solvabilitas, Likuiditas, Dewan Komisaris Independen Dan Keberadaan Komite Manajemen Risiko Terhadap Pengungkapan Manajemen Risiko (Studi Kasusu Pada Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di BEI Periode 2017-2021. SEIKO Jurnal Management Of Business.
Sri Wahyuni, A. N. (2020). Pengaruh Kualitas Audit, Ukuran Komite Audit, Dewan Komisaris Independen, Dan Ukuran Perusahaan Terhadap Pengungkapan Manajemen Risiko Perusahaan (Studi Pada Perusahaan Lembaga Jasa Keuangan Non-Bank Yang Terdaftar Di Bursa Efek Indoneisa Periode 2014-201. E-Proceeding Of Management.
Suzan, L., & Utari, A. R. (2022). Effect of Capital Structure, Managerial Ownership, and Intellectual Capital on Firm Value: Study on Banking Companies Listed on the Indonesia Stock Exchange for the Period 2017-2020 (Vol. 12, Issue 2).
Suzan, L., & Ardiansyah, D. (2023). Good Corporate Governance, Intellectual Capital, And Operational Efficiency: Affect Company Value. Jurnal Akademi Akuntansi, 6(2), 294–311. https://doi.org/10.22219/jaa.v6i2.27101