CD Skripsi
Pengaruh Pengungkapan Enterprise Risk Management (Erm) Terhadap Good Corporate Governance (Gcg) Dan Kinerja Keuangan Pada Bank Umum Konvensional Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017
Banking has a very important role in people’s lives, because all business
sectors in indonesia including the industrial sector, the trade sector, the
agricultural sector, the service sector, and the housing sector require banks as
financial transaction partners. Bank are required to have healty conditions, in
order to be able to carry out their duties as managers of public funds and to be
able to provide good service to their custumers. One of the efforts to achieve a
healty banking condition is by disclosing enterprise risk management disclosure
in banks must be good. However, based on the results of the Indonesian CRMS
survey in 2018, it was stated that the disclosure of banking enterprise risk
management is still not optimal. This study aims to determine the effect of
enterprise risk management disclosure on good corporate governance and firm
perfomance of banks.
The population in this study were all conventional commercial banks listed
on Indonesia Stock Exchange in the 2013-2017 period with 48 banks. Secondary
data was obtained from the Indonesian Stock Exchange in the form of annual
banking reports, throught the website www.idx.co.id. Data is reprocessed
according to the needs of the model used. The analytical method used in this is
path analysis.The sampling technique chosen was the purposive sampling method.
The sample in this study were 21 banks. The result of this study indicate that;
First, disclosure of enterprise risk management has a significant positive effect on
good corporate governance; Second, the disclosure of enterprise risk
management has no significant negatif effect on firm perfomance; Third, good
corporate governance has a significant positive effect on firm perfomance;
Fourth, good corporate governance mediates the disclosure of enterprise risk
management on firm perfomance.
Keywords : Enterprise Risk Management Disclosure, Good Corporate
Governance, Firm Perfomance.
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