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

Sri Rahayu () and Lenirra Indri Supriatna
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Sri Rahayu: Telkom University, Faculty of Economic and Business
Lenirra Indri Supriatna: Telkom University, Faculty of Economic and Business

A chapter in Proceedings of the International Conference on Sustainable Collaboration in Business, Technology, Information, and Innovation (SCBTII 2023), 2023, pp 21-33 from Springer

Abstract: 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.

Keywords: chief risk officer; company size; enterprise risk management; ownership concentration (search for similar items in EconPapers)
Date: 2023
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DOI: 10.2991/978-94-6463-292-7_3

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