PENGARUH MEKANISME CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN PUBLIK TERHADAP LUAS PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT
Abstract
This research is aimed to test the impact of corporate governance and
public ownership structure on the extent of enterprise risk management disclosure
toward manufacturing companies listed in Bursa Efek Indonesia period 2015-
2016. The tested variables are independent commissionary, the number of board
of commissionary member, auditor’s reputation, the size of the company, and the
public ownership structure. Using purposive sampling method, there are 162
manufacturing companies as samples, tested using multiple regression analysis.
The research result shows that: 1) independent commissioner does not
impact the extent of enterprise risk management disclosure in Indonesia, 2) the
number of board of commissionary member does impact the extent of enterprise
risk management disclosure, 3) auditor’s reputation does impact the extent of
enterprise risk management disclosure, 4) the size of the company does impact the
extent of enterprise risk management disclosure, and 5) public ownership
structure does impact the extent of enterprise risk management disclosure.