Image of Pengaruh Komite Manajemen Risiko, Komite Audit, Komisaris Independen Dan Leverage Terhadap Pengungkapan Manajemen Risiko Perusahaan (Studi Pada Perusahaan Sektor Financials Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)
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Pengaruh Komite Manajemen Risiko, Komite Audit, Komisaris Independen Dan Leverage Terhadap Pengungkapan Manajemen Risiko Perusahaan (Studi Pada Perusahaan Sektor Financials Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)

ABSTRACT
This study aims to examine the influence of the risk management committee, audit committee, independent commissioners, and leverage on corporate risk management disclosure in the financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The research method uses a quantitative approach, utilizing secondary data sourced from annual reports available on the official company websites and www.idx.co.id.
The population of this study comprises all companies in the financial sector listed on the IDX from 2020 to 2022, totaling 104 companies. A purposive sampling method was used, resulting in 58 companies over a period of 3 years, yielding a total of 174 data points. The analysis method employs WarpPLS 8.0.
The results indicate that the corporate risk management committee significantly influences corporate risk management disclosure, with a significance level of 0.031 < 0.05. The audit committee does not affect corporate risk management disclosure, with a significance level of 0.092 > 0.05. Independent commissioners do not influence corporate risk management disclosure, with a significance level of 0.178 > 0.05. Leverage also does not affect corporate risk management disclosure, with a significance level of 0.116 > 0.05.
Keywords: Risk Management Committee, Audit Committee, Independent Commissioners, Leverage, Corporate Risk Management Disclosure.

Ketersediaan
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Perpustakaan Universitas Riau 2002111565
2002111565
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Informasi Detail
Judul Seri
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No. Panggil
2002111565
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002111565
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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