UJI EMPIRIS HUBUNGAN ANTARA TATA KELOLA PERUSAHAAN DAN PENGUNGKAPAN RISIKO

  • Arfan Amrin Universitas Muhammadiyah Palopo
  • Abid Ramadhan Universitas Muhammadiyah Palopo
Keywords: corporate governance, nonfinancial, risk disclosure, Tata kelola perusahaan, nonkeuangan, pengungkapan risiko

Abstract

The purpose of this study is to test the relationship between corporate governance and corporate risk disclosure. The corporate governance in this study was proscribed with the frequency of audit committee meetings, the existence of risk monitoring committees, and the quality of external auditors. The population in this study is all non-financial company listed on the Indonesia stock Exchange in 2017. Purposive sampling used in this study with a total sample of 352 nonfinancial companies that comply predetermined criterias. The data analysis method used is a double linear regression analysis. The corporate governance variable in the study model is only able to describe 11.30% of risk disclosure variables. The empirical results in this study show that all corporate governance variables include the frequency of audit committee meetings, the existence of risk monitoring committees, and the quality of external auditors are significantly related to corporate risk disclosure

 

Penelitian ini bertujuan untuk menguji hubungan antara tata kelola perusahaan dan pengungkapan risiko perusahaan. Tata kelola perusahaan dalam penelitian ini diproksikan dengan frekuensi pertemuan komite audit, keberadaan komite pemantau risiko, dan kualitas auditor eksternal. Populasi dalam penelitian ini adalah perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia tahun 2017. Purposive sampling digunakan dengan total sampel sebanyak 352 perusahaan nonkeuangan memenuhi kriteria-kriteria yang telah ditetapkan. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Variabel tata kelola perusahaan dalam model penelitian ini hanya mampu menjelaskan sebesar 11,30% variabel pengungkapan risiko. Hasil empiris dalam penelitian ini menunjukkan bahwa semua variabel tata kelola perusahaan meliputi frekuensi pertemuan komite audit, keberadaan komite pemantau risiko, dan kualitas auditor eksternal berhubungan signifikan dengan pengungkapan risiko perusahaan.

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Published
2019-12-30