Jurnal Akuntansi Multiparadigma
Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma

TELAAH ENTERPRISE RISK MANAGEMENT MELALUI CORPORATE GOVERNANCE DAN KONSENTRASI KEPEMILIKAN

Daniel T H Manurung (Universitas Widyatama)
R Wedi Rusmawan Kusumah (Universitas Widyatama)



Article Info

Publish Date
30 Dec 2016

Abstract

Abstrak: Telaah Enterprise Risk Management melalui Corporate Governance dan Konsentrasi Kepemilikan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Corporate governance dan kepemilikan terkonsentrasi dengan enterprise risk management. Penelitian ini menggunakan analisis regresi berganda sebagai alat pengujian. Sampel yang digunakan dalam penelitian ini adalah 50 perusahaan manufaktur terdaftar di BEI. Adapun tahun yang digunakan sebagai dasar pengambilan sampel adalah 2013-2014. Hasil penelitian menunjukkan temuan bahwa keberadaan corporate governance berpengaruh signifikan terhadap Enterprise risk management. Sedangkan variabel konsentrasi kepemilikan tidak memiliki pengaruh yang signifikan terhadap Enterprise risk management. Abstract: Assessing Enterprise Risk Management through Corporate Governance and Ownership Concentration. The purpose of this research  is to determine the influence of corporate governance and concentrated of ownership with enterprise risk management. This research uses multiple regression analysis as a testing tool. The sample that is used in this study is 50 manufacturing companies which is listed in the Indonesia Stock Exchange. The year that is used as the basis of sampling is 2013-2014. The result of this reseacrh is a significant effect on corporate governance in Enterprise risk management. While, variable of concentration of ownership has no significant influence in enterprise risk management.

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Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...