Amanda, Putri
(2024)
PENGARUH OWNERSHIP CONCENTRASION, RISK MANAGEMENT COMMITE, DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP ENTERPRISE RISK MANAGEMENT
(Studi Empiris Pada Sektor Perbankan Yang Terdaftar di BEI Periode Tahun 2018-2022).
S1 / D3 thesis, Universitas Kuningan.
Abstract
Penelitian bertujuan untuk ini adalah untuk memberikan bukti empiris mengenai Pengaruh Ownership Concentration, Risk Management Commite, dan Intellectual Capital Disclosure terhadap Enterprise Risk Management. Metode yang digunakan adalah metode desktiptif dan verifikatif, yaitu metode yang meliputi pengumpulan data dalam rangka mendeskripsikan dan memberikan dan mencari pengaruh Ownership Concentration, Risk Management Commite, Intellectual Capital Disclosure terhadap Enterprise Risk Management.Teknik yang digunakan yaitu purposive sampling. Sampel yang digunakan sebanyak 42 perusahaan perbankan. Teknik analisis data yang digunakan yaitu analisis regresi data panel. Pengujian statistik dilakukan dengan menggunakan aplikasi program computer E-views Ver 9.0. Hasil penelitian ini menunjukan bahwa Ownership Concentration, Risk Management Commite, dan Intellectual Capital Disclosure berpengaruh secara simultan dan signifikan terhadap Enterprise Risk Management. Secara parsial Ownership Concentration berpengaruh positif dan signifikan terhadap Enterprise Risk Management, Risk Management Commite berpengaruh positif dan signifikan terhadap Enterprise Risk Management dan Intellectual Capital Disclosure berpengaruh berpengaruh positif dan signifikan terhadap Enterprise Risk Management.
Kata Kunci : Ownership Concentration, Risk Management Commite, Intellectual Capital Disclosure dan Enterprise Risk Management.
The aim of this research is to provide empirical evidence regarding the influence of Ownership Concentration, Risk Management Committee, Intellectual Capital Disclosure on Enterprise Risk Management. The method used is a descriptive and verification method, namely a method that includes data collection in order to describe and provide and search for the influence of Ownership Concentration, Risk Management Committee, Intellectual Capital Disclosure on Enterprise Risk Management. The technique used is purposive sampling. The sample used was 42 banking companies. The data analysis technique used is panel data regression analysis. Statistical testing was carried out using the E-views Ver 9.0 computer program application. The results of this research show that Ownership Concentration, Risk Management Committee, Intellectual Capital Disclosure have a simultaneous and significant effect on Enterprise Risk Management. Partially Ownership Concentration has a positive and significant effect on Enterprise Risk Management, the Risk Management Committee has a positive and significant effect on Enterprise Risk Management and Intellectual Capital Disclosure has a positive and significant effect on Enterprise Risk Management.
Keywoards: Ownership Concentration, Risk Management Committee, Intellectual Capital Disclosure and Enterprise Risk Management
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