Pengungkapan Manajemen Risiko: Good Corporate Governance, Dan Intellectual Capital Disclosure

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Leny Suzan
Jihan Fadlilah Zatayumni

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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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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