Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Pengungkapan Enterprise Risk Management (studi Pada Sub Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019)

Achef Ramdhani, Khairunnisa Khairunnisa

Abstract

Abstrak Dalam menghadapi risiko-risiko yang ada, saat ini lazimnya sebuah perusahaan dapat beradaptasi dengan mengoptimalisasikan penggunaan teknologi aplikasi Enterprise Risk Management (ERM). Mitigasi risiko melalui penerapan aplikasi Enterprise Risk Management yang terpadu akan memungkinkan perusahaan secara efektif mengelola dampak risiko, sehingga dapat melakukan tindakan preventif untuk mengantisipasi risiko terhadap. Penelitian ini bertujuan untuk mengetahui good corporate governance, profitabilitas dan pengungkapan enterprise risk management pada perusahaan yang terdaftar pada sub sektor perbankan di Bursa Efek Indonesia periode 2016-2019. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2016-2019, di mana jumlah populasi yang terdapat pada perusahaan perbankan adalah 33 perusahaan. Pada penelitian ini menggunakan teknik purposive sampling dengan 132 sampel. Metode penelitian menggunakan metode penelitian kuantitatif dengan teknik statistik deskriptif dan regresi linear berganda. Hasil penelitian ini menunjukan secara simultan komisaris independen, reputasi auditor, ceo gender dan profitabilitas berpengaruh terhadap enterprise risk management. Secara parsial, reputasi auditor berpengaruh positif terhadap enterprise risk management, profitabilitas berpengaruh positif terhadap enterprise risk management, komisaris independen tidak berpengaruh terhadap enterprise risk management, ceo gender tidak berpengaruh terhadap enterprise risk management. Bagi peneliti selanjutnya bisa menggunakan variabel lain terkait enterprise risk management (ERM) seperti chief risk officer, ceo expertise, ceo tenure dan menggunakan objek penelitian yang berbeda seperti perusahaan asuransi karena perusahaan asuransi juga terdapat risiko yang tinggi. Kata kunci: Big four, Ceo Gender, Enterprise Risk Management, Good Corporate Governance, Profitabilitas, Reputasi Auditor Abstract In dealing with existing risks, nowadays, usually a company can adapt by optimizing the use of enterprise risk management (ERM) application technology. The combination of technology and business in mitigating this risk will certainly have a significant impact on the running of the ISSN : 2355-9357 e-Proceeding of Management : Vol.8, No.5 Oktober 2021 | Page 5007 company. Mitigation of risk through the application of an integrated enterprise risk management application will enable the company to effectively manage the impact of risk, so that preventive actions to anticipate risks to the company and company goals can still be achieved. This study aims to determine Good Corporate Governance, profitability and disclosure of Enterprise Risk Management in companies listed in the banking sub-sector on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study are banking companies listed on the Indonesia Stock Exchange for the 2016-2019 period, where the total population of banking companies is 33 companies. In this study using purposive sampling technique with 132 samples. The research method uses quantitative research methods with descriptive statistical techniques and multiple linear regression. The results of this study simultaneously show that independent commissioners, auditor reputation, CEO gender and profitability have an effect on enterprise risk management. Partially, auditor reputation has a positive effect on enterprise risk management, profitability has a positive effect on enterprise risk management, independent commissioners have no effect on enterprise risk management, CEO gender has no effect on enterprise risk management. Further researchers can use other variables related to enterprise risk management (ERM) such as chief risk officer, ceo expertise, ceo tenure and use different research objects such as insurance companies because insurance companies also have high risks. Keywords: Big four, Ceo Gender, Enterprise Risk Management, Good Corporate Governance, Profitabilitas, Reputasi Auditor

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