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Enterprise Risk Management Disclosure: Evidence from Banking Companies Listed on the Indonesia Stock Exchange

In: Proceedings of the International Conference on Sustainable Collaboration in Business, Technology, Information, and Innovation (SCBTII 2023)

Author

Listed:
  • Sri Rahayu

    (Telkom University, Faculty of Economic and Business)

  • Lenirra Indri Supriatna

    (Telkom University, Faculty of Economic and Business)

Abstract

Enterprise Risk Management is an activity carried out in minimizing and preventing risks that occur in a company by identifying, planning, and strategies for achieving the goals of an entity. The purpose of this study is to examine whether there is an influence from company size, the concentration of ownership, and chief risk officer (CRO) on the disclosure of enterprise risk management in banking sub-sector companies that have been listed on the IDX in 2018 – 2021. Purposive sampling is the method used for sample selection, with a total of 38 companies obtained with 152 observations. The analytical approach used is panel data regression, the data is processed by E-views 12 software. This study obtains results that firm size has a positive impact on enterprise risk management disclosures, while ownership concentration and chief risk officer have no impact on enterprise risk management disclosures. Based on the results of the study, it is suggested for future researchers examine other variables that may affect enterprise risk management disclosures. The company is expected to increase the disclosure of enterprise risk management because this can be a positive signal for investors.

Suggested Citation

  • Sri Rahayu & Lenirra Indri Supriatna, 2023. "Enterprise Risk Management Disclosure: Evidence from Banking Companies Listed on the Indonesia Stock Exchange," Advances in Economics, Business and Management Research, in: Suhal Kusairi & Forget Mingiri Kapingura & Ratih Hendayani & Nizam Ahmat (ed.), Proceedings of the International Conference on Sustainable Collaboration in Business, Technology, Information, and Innovation (SCBTII 2023), pages 21-33, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-292-7_3
    DOI: 10.2991/978-94-6463-292-7_3
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