Image of Pengaruh Ukuran Perusahaan, Dewan Komisaris, Komite Manajemen Risiko, Dan Reputasi Auditor Terhadap Pengungkapan Manajemen Risiko Perusahaan Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022)
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Pengaruh Ukuran Perusahaan, Dewan Komisaris, Komite Manajemen Risiko, Dan Reputasi Auditor Terhadap Pengungkapan Manajemen Risiko Perusahaan Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022)

ABSTRACT
This study aims to analyze the influence of Firm Size, Board of Commissioners, Risk Management Committee, and Reputation Auditors on enterprise risk management disclosure with Audit Committee as a moderating variable (Empirical study of financial companies listed on the IDX for 2018-2022). The data used in this study are secondary data. The sampling technique used is the purposive sampling method so that 59 companies obtained with 5 years of observation, so that the total sample obtained is 295 data. The data analysis techniques used are multiple linear regression analysis and Moderated Regression Analysis (MRA) with the SPSS 26 software program. The results of the study concluded that the firm size and the board of commissioners had no effect on the enterprise risk management disclosures. The risk management committee and the auditor's reputation influence the enterprise risk management disclosures. The audit committee cannot moderate the effect of firm size, the board of commissioners and risk management committee on the enterprise risk management disclosures. The audit committee can moderate the influence of the auditor's reputation on the enterprise risk management disclosures.

Keywords: firm size, board of commissioners, risk management committee, auditor’s reputation, audit committee, and enterprise risk management disclosures.

Ketersediaan
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Perpustakaan Universitas Riau 2002126409
2002126409
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002126409
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002126409
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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