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

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

Authors
Sri Rahayu1, *, Lenirra Indri Supriatna1
1Faculty of Economic and Business, Telkom University, Sukapura, Indonesia
*Corresponding author. Email: srirahayu@telkomuniversity.ac.id
Corresponding Author
Sri Rahayu
Available Online 19 November 2023.
DOI
10.2991/978-94-6463-292-7_3How to use a DOI?
Keywords
chief risk officer; company size; enterprise risk management; ownership concentration
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Sustainable Collaboration in Business, Technology, Information, and Innovation (SCBTII 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
19 November 2023
ISBN
10.2991/978-94-6463-292-7_3
ISSN
2352-5428
DOI
10.2991/978-94-6463-292-7_3How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Sri Rahayu
AU  - Lenirra Indri Supriatna
PY  - 2023
DA  - 2023/11/19
TI  - Enterprise Risk Management Disclosure: Evidence from Banking Companies Listed on the Indonesia Stock Exchange
BT  - Proceedings of the International Conference on Sustainable Collaboration in Business, Technology, Information, and Innovation (SCBTII 2023)
PB  - Atlantis Press
SP  - 21
EP  - 33
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-292-7_3
DO  - 10.2991/978-94-6463-292-7_3
ID  - Rahayu2023
ER  -