3 ABSTRAK
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PELAKSANAAN ENTERPRISE RISK MANAGEMENT PADA
PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate
governance terhadap pelaksanaan enterprise risk management. Variabel
mekanisme corporate governance dalam penelitian ini terdiri dari, independent
board, board size, dan audit committee size.
Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2014. Pemilihan sampel dilakukan dengan metode purposive sampling sehingga sampel yang diperoleh untuk penelitian ini berjumlah 89 perusahaan. Metode analisis data yang digunakan adalah Analisis Regresi Berganda.
Hasil penelitian menunjukkan bahwa independent board dan audit
committee size tidak berpengaruh terhadap pelaksanaan enterprise risk
management, board size berpengaruh positif terhadap pelaksanaan enterprise risk management, dan independent board, board size, dan audit committee size secara
simultan berpengaruh terhadap pelaksanaan enterprise risk management.
Kata Kunci: Independent Board, Board Size, Audit Committee Size,
pelaksanaan Enterprise Risk Management
4 ABSTRACT
THE IMPACT OF CORPORATE GOVERNANCE MECHANISM FOR THE IMPLEMENTATION OF THE ENTERPRISE RISK MANAGEMENT FOR MANUFACTURING
COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
This study aimed to examine the effect of corporate governance mechanism on the implementation of enterprise risk management. Variable corporate governance mechanism in this study consisted of, independent board, board size and audit committee size.
The population in this research is manufacturing companies that listed in Indonesia Stock Exchange 2013-2014 period. Sample selection is done by purposive sampling method so that samples obtained for this study amounted to 89 companies. Data analysis method used is Multiple Regression Analysis.
The results showed that the independent board and audit committee size does not affect the implementation of enterprise risk management, board size positively affects the implementation of enterprise risk management, and independent board, board size and audit committee size simultaneously affect the implementation of enterprise risk management.
Keywords: Independent Board, Board Size, Audit Committee Size, Implementation of Enterprise Risk Management
