PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (DIMENSI COSO ERM FRAMEWORK), UJI PENGARUH EKSTERNAL AUDITOR, KOMISARIS INDEPENDEN, DAN KOMITE PEMANTAU RISIKO PADA PERBANKAN DI INDONESIA
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Jul 13, 2023
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Abstract
Tujuan penelitian ini adalah untuk mengetahui pengaruh Eksternal Auditor, Komisaris Independen dan Komite Manajemen Risiko terhadap pengungkapan implementasi manajemen risiko perusahaan (ERM) pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2017-2018. Penelitian ini menggunakan metode purposive sampling. Penerapan ERM diukur berdasarkan indeks ERM dengan mempertimbangkan delapan dimensi COSO ERM framework. Teknik analisis yang digunakan pada penelitian ini adalah uji asumsi klasik, uji hipotesis F-statistik untuk menguji pengaruh secara bersama-sama dengan tingkat kepercayaan 5% serta menggunakan t-statistik untuk menguji koefisien regresi parsial. Pada hasil penelitian menunjukkan bahwa Eksternal Auditor dan Komisaris Independen berpengaruh terhadap pengungkapan Enterprise Risk Management, sedangkan Komite Pemantau Risiko tidak berpengaruh terhadap pengungkapan Enterprise Risk Management. Secara simultan Eksternal Auditor dan Komisaris Independen dan komite Pemantau Risiko berpengaruh terhadap pengungkapan Enterprise Risk Management.
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Watts, R. L. dan J. L. Zimmerman. “Positive Accounting Theory”. Englewood Cliffs, NJ:Prentice-Hall, 1986.
Zahra, S. A. dan Pearce, J. A. “Boards of Directors and Corporate Financial Performance: A Review and Integrative Model”. Journal of Management, Vol.15(2), pages 291-334, 1989.
Zainal, Arifin., dan Nina Rahmawati. “ Pengaruh Corporate Governance terhadap Efektifitas Mekanisme Pengurang Masalah Agensi”, Jurnal Siasat Bisnis, Vol. 11, No.3, pp. 237-247, 2006.
Bank Indonesia.”Peraturan Bank Indonesia No.8/4/PBI/206 tentang Pelaksanaan Good Corporate Governance bagi Bank Umum”. Jakarta, 2006
Bank Indonesia. “Peraturan Bank Indonesia No.14/24/PBI/2012 tentang Kepemilikan Tunggal pada Perbankan Indonesia”. Jakarta, 2012.
Bapepam. “Keputusan Badan Pengawas Pasar Modal No.05/PM/2002 Tentang Pengambilalihan Perusahaan Terbuka”. Jakarta, 2002.
Bappenas. “Krisis Keuangan Eropa: Dampak Terhadap Perekonomian Indonesia”. Tinjauan Ekonomi Triwulanan. Triwulan IV. Jakarta, 2011.
Barton.“The effect of Corporate Governance on The Use of Enterprise Risk Management”. Risk Management and Insurance Review. Vol 6 (1), pages 53–73, 2003.
Bates, William E., dan Robert J. Leclerc. “Boards of Directors and Risk Committees”. The Corporate Governance Advisor. Vol. 17, No.6, 2009. Beasley, Mark. “An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud”. The Accounting Review 71, pages 443-465, 1996.
Beasley, Mark., Clune R. dan Hermanson, D. R. “Enterprise Risk Management: An Empirical Analysis of Factors Associated with the Extent of Implementation”. Journal of Accounting and Public Policy, Vol.24 (6), pages 521-531, 2005.
Benardi, Meliana dkk. “Faktor-faktor yang Mempengaruhi Luas Pengungkapan dan Implikasinya terhadap Asimetri Informasi”. SNA XII. Palembang, 2012.
Chen, J. “Ownership Structure as Corporate Governance Mechanism: Evidence from Chinese Listed Companies”. Economic of Planning 34, pg 53-72. 2001.
Chen, Gongmeng, Michael Firth, Daniel N.Gao and Oliver M.Rui . “Ownership structure, Corporate Governance, and Fraud: Evidence from China”.Journal of Corporate finance. 2005.
Chen, Key,Y, Kuen Lin Lin, Jian Zhou. “Audit Quality and Earnings Management for Taiwan IPO Firms”. Managerial Auditing Journal, Vol 20.1.pp.86-104. 2005.
Departemen Komunikasi dan Informatika. “Memahami Krisis Keuangan Global, Bagaimana Harus Bersikap”. Jakarta, 2008.
Desender, Kurt. “On The Determinants of Enterprise Risk Management Implementation”. Information Resources Management Association Annual Meeting Paper, 2007.
Desender, Kurt. “The Relationship between Enterprise Risk Management and External Audit Fees: Are They Complements or Substitutes?”. 2010. www.ssrn.com/id1484862.
Dionne, Georges dan Thouraya Triki. “On Risk Management Determinants: What Really Matters?” Working Paper. Canada Research Chair in Risk Management. HEC Montréal, 2004.
Fama, E. F. dan M. C. Jensen. “Agency Problems and Residual Claims”. Journal of Law and Economics, Vol.26(2): pages 327-349, 1983.
Fathimiyah, Venny dkk. “Pengaruh Struktur Kepemilikan terhadap Risk Management Disclosure (Studi Survei Industri Perbankan yang Listing di Bursa Efek Indonesia Tahun 2008-2010)”, 2012.
Ghozali, Imam. “Aplikasi Analisis Multivariate dengan Program IBM SPSS 19”, Badan Penerbit Universitas Diponegoro, Semarang, 2011.
La Porta, R. F., Lopez-De-Silanes; A., Shleifer; R.W., Vishny. (2000) Investor Protection and Corporate Governance.
Liebenberg, A dan R. Hoyt. “The Determinants of Enterprise Risk Management: Evidence from the Appointment of Chief Risk Officers”. Risk Management and Insurance Review, Vol.6 (1), pages 37–52, 2003.
Matsumura, E. M. dan R. Tucker. “Fraud Detection: A Theoretical Foundation”. Accounting Review, Vol.67, pages 753–782, 1992.
Meizaroh dan Jurica Lucyanda. “Pengaruh Corporate Governance dan Konsentrasi Kepemilikan pada Pengungkapan Enterprise Risk Management”. Simposium Nasional Akuntansi XIV. Banda Aceh, 2011.
Meulbroek, Lisa K. “Integrated Risk Management for The Firm: A Senior Manager’s Guide”, 2002. www.ssrn.com.id301331
Miccolis, J. dan Shah S. “Enterprise risk management: An Analytic Approach”.Tillinghast – Towers Perrin, 2000. www.tillinghast.com.
Namoga, Morris O. “Board Size, Board Process, and Board Performance: Empirical Evidence from Pasific Island Countries”. The 3’rd International Accounting and The 2’nd Doctoral Colloquium. Bali-Indonesia, 2010.
Subramaniam, Nava., L. McManus. dan Jiani Zhang. “Corporate Governance, Firm Characteristics, and Risk Management Committee Formation in Australia Companies”. Managerial Auditing Journal, Vol. 24, No. 4, pages 316-339, 2009
Sutedi, Adrian. “Good Corporate Governance”. Jakarta: Sinar Grafika, 2011.Surya, Indra dan Ivan Yustivandana. “Penerapan Good Corporate Governance,Mengesampingkan Hak-Hak istimewa Demi Kelangsungan Usaha”.Jakarta: Kencana Prenada Media Grup, 2008.
Walker, P. L., Shenkir, W. G. dan Barton, T. L. “Enterprise Risk Management: Putting it all together”. Institute of Internal Auditors Research Foundation, Altamonte Springs, FL, 2002.
Watts, R. L. dan J. L. Zimmerman. “Positive Accounting Theory”. Englewood Cliffs, NJ:Prentice-Hall, 1986.
Zahra, S. A. dan Pearce, J. A. “Boards of Directors and Corporate Financial Performance: A Review and Integrative Model”. Journal of Management, Vol.15(2), pages 291-334, 1989.
Zainal, Arifin., dan Nina Rahmawati. “ Pengaruh Corporate Governance terhadap Efektifitas Mekanisme Pengurang Masalah Agensi”, Jurnal Siasat Bisnis, Vol. 11, No.3, pp. 237-247, 2006.