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All Journal Jurnal Pendidikan Akuntansi (JPAK) Ekuitas: Jurnal Pendidikan Ekonomi JAM : Jurnal Aplikasi Manajemen Jurnal Pengabdian UntukMu NegeRI Jati: Jurnal Akuntansi Terapan Indonesia Journal Publicuho JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Pengabdian kepada Masyarakat Ekuitas Jurnal Pnedidikan Ekonomi
Dwi Narullia
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : JOURNAL OF APPLIED MANAGERIAL ACCOUNTING

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CORPORATE RISK DISCLOSURE: THE EFFECT OF CORPORATE GOVERNANCE Arisona Ahmad; Muhammad Muhammad; Dwi Narullia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 1 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i1.2794

Abstract

ABSTRACT This research investigates the role of corporate governance on the disclosure of corporate business risk management with leverage and company size as control variables. Research data were taken from a company that classified as LQ 45 on the Indonesian stock exchange from 2015 to 2018. This research finds that disclosure of business risk management as a sign that management has managed the company with the good attitude increases along with increased corporate governance activities. Leverage and company size also affect company policies regarding the disclosure of corporate business risks. Overall, the results of this study are consistent with the assumption that corporate governance affects company policies regarding business risk disclosure. However, in contrast to the initial hypothesis, the composition of the board commissioners reduces the risk management disclosure activity in the company. This is because the board of commissioners considers that business risk disclosure can increase costs and reduce its competitive advantage so that investors will respond negatively. Apart from these variables, this study contributes to agency theory, where the findings of this study indicate the confirmation of the application of theory in the context of this study. ABSTRAK Penelitian ini menyelidiki peran tata kelola perusahaan terhadap pengungkapan manajemen risiko bisnis perusahaan dengan leverage dan size perusahaan sebagai variable control. Data penelitian meliputi perusahaan yang tergolong LQ 45 di bursa efek Indonesia dari tahun 2015 hingga 2018. Penelitian ini menemukan bahwa pengungkapan manajemen risiko bisnis sebagai tanda bahwa manajemen telah berperilaku baik dalam mengelola perusahaan meningkat seiring dengan peningkatan aktivitas tata Kelola perusahaan. Leverage dan ukuran perusahaan juga mempengaruhi kebijakan perusahaan mengenai pengungkapan risiko bisnis perusahaan. Secara keseluruhan, hasil penelitian ini konsisten dengan dugaan bahwa tata kelola perusahaan mempengaruhi kebijakan perusahaan mengenai pengungkapan risiko bisnis. Namun, berbeda dengan hipotesis awal komposisi dewan komisaris menurunkan aktivitas pengungkapan manajemen risiko diperusahaan. Hal ini dikarenakan dewan komisaris menimbang bahwa pengungkapan risiko bisnis dapat meningkatkan biaya serta menurunkan keunggulan kompetitif perusahaan sehingga akan direspon negatif oleh investor. Selain variabel tersebut, penelitian ini berkontribusi pada teori agensi dimana temuan yang ada menunjukkan konfirmasi dari penerapan teori di dalam konteks penelitian.
Co-Authors Arisona Ahmad Bambang Subroto Fitri Purnamasari Muhammad Muhammad Muhammad Nanda, Hanjar Ikrima Nila Cahayati Putri, Dhika Maha Ria Zulkha Ermayda Ria Zulkha Ermayda Satia Nur Maharani Setya Ayu Rahmawati Sheila Febriani Putri, Sheila Febriani Siti Mariyah SITI MARIYAH Titis Dyah Safitri Vitmiasih, Vitmiasih Yana Respati Dewi