JRAA Vol.2 No.2, Juli 2015 PENGARUH CORPORATE GOVERNANCE, KONSENTRASI KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DI INDONESIA:

Susanti Sekolah Tinggi Ilmu Ekonomi Y.A.I

Susanti STIE Y.A.I

Keywords: Enterprise Risk Management, Independent Commissioner, Auditor Reputation, Risk Management Committe, , Ownership Concentration, and Firm Size

Abstract

The purpose of this research is to determine the influences of independent commissioners, auditor reputation, existence of risk management committee, concentrated ownership and firm size on Enterprise Risk Management (ERM) disclosure in manufacture companies listed in Indonesia Stock Exchange from 2012 to 2014.

The variables used in this research consist of independent variable and the dependent variable. The independent variable consist board of Independent Commissioner, Auditor Reputation, Risk Management Committe, Ownership Concentration, and Firm Size. Whereas, the dependent variable in this research is Enterprise Risk Management. The sample used in this research is 32 companies.Multiple regression analysis was employed to analyse data.

The results of simultaneous regression analysis show that the variables of independent commissioner, auditor reputation, Risk Management Committe, ownership concentration, and firm size have positive effects on the Enterprise Risk Management disclosure. Partial testing shows that variable of independent commissioner does not effect Enterprise Risk Management disclosure disclosure. Auditor reputation, Risk Management Committe, ownership concentration and firm size have positive effects Enterprise Risk Management on disclosure.