DETERMINANT FACTORS OF COMPANY RISK DISCLOSURE
DOI:
https://doi.org/10.30640/jumma45.v1i2.321Keywords:
Tata kelola perusahaan, kompetisi, karakteristik perusahaan, risiko perusahaan.Abstract
Pengungkapan risiko perusahaan merupakan bagian dari informasi yang dimuat dalam catatan atas laporan keuangan. Penelitian ini bertujuan untuk menguji pengaruh faktor determinan pengungkapan risiko perusahaan, antara lain dewan komisaris independen, kualitas auditor eksternal, kompetisi, ukuran perusahaan, dan profitabilitas terhadap pengungkapan risiko perusahaan. Populasi dalam penelitian ini adalah perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Metode pengambilan sampel yag digunakan puposive sampling, dan diperoleh 75 sampel. Data yang digunakan adalah analisis regresi linear berganda, diuji menggunakan Statistik Ilmu Sosial (SPSS) versi 23. Kemudian data yang digunakan adalah data sekunder berupa laporan tahunan lengkap periode 2018-2021. Hasil penelitian menunjukkan bahwa variabel kualitas auditor eksternal dan ukuran perusahaan berpengaruh positif terhadap pengungkapan risiko perusahaan. Variabel kompetisi berpengaruh negatif terhadap pengungkapan risiko perusahaan. Sedangkan variabel dewan komisaris independen dan profitabilitas tidak berpengaruh terhadap pengungkapan risiko perusahaan. Keterbatasan ini adalah kurangnya orang dalam melakukan content analysis, proses ini harus dilakukan oleh lebih dari satu orang. Hasil penelitian ini dapat memberikan kontribusi ilmiah untuk penelitian lebih lanjut tentang faktor-faktor penentu praktik pengungkapan risiko.
References
Aditya, H., & Meiranto, W. (2015). Analysis of the Effect of Good Corporate Governance on Risk Disclosure. Diponegoro Journal of Accounting , 4 (4), 1–10.
Agustina, CH, & Ratmono, D. (2014). The Influence of Competition, Corporate Governance, Ownership Structure on Risk Disclosure. None , 3 (4), 88–100.
Al-Shammari, B. (2014). Kuwait Corporate Characteristics and Level of Risk Disclosure: a Content Analysis Approach. Journal of Contemporary Issues in Business Research © , 3 (3), 128–153.
Barbara, S., Influence, AFY, Yogyakarta, UM, & Gunawan, B. (2016). RISK MANAGEMENT DISCLOSURE (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in Introduction to Hypothesis and Development Literature Review 1 (1) .
Fadly, B., & Simanjuntak, E. (2019). The effect of Company Characteristics and Corporate Governance Mechanisms on risk disclosure in the Interim financial statements of mining companies listed on the Indonesian Stock Exchange. Pearl Journal of Accounting , 4 (2), 1–11.
Fayola, DNWB, & Nurbaiti, A. (2020). The Influence of Company Size, Ownership Concentration, Auditor Reputation and Risk Management Committee on Enterprise Risk Management Disclosure. Scientific Journal of Accounting , 5 (1), 01. https://doi.org/10.23887/jia.v5i1.23090
Hanny, & Susanto, L. (2021). Factors Influencing the Level of Risk Disclosure in Banking Companies. Journal of Multiparadigm Accounting , 3 (2), 506–514.
Ibrahim, A., Habbash, M., & Hussainey, K. (2019). Corporate governance and risk disclosure: Evidence from Saudi Arabia. International Journal of Accounting, Auditing and Performance Evaluation , 15 (1), 89–111. https://doi.org/10.1504/IJAAPE.2019.096748
Indriana, V., & Kawedar, W. (2019). The Influence of Company Size and Corporate Governance Mechanisms on Risk Disclosure. Diponegoro Journal of Accounting , 8 (1), 1–15.
Jensen, M., & Meckling, W. (2012). Theory of the firm: Managerial behavior, agency costs, and ownership structure. The Economic Nature of the Firm: A Reader, Third Edition , 283–303. https://doi.org/10.1017/CBO9780511817410.023
Kencana, A., & Lastanti, HS (2018). The Influence of Good Corporate Governance and Company Characteristics on Risk Disclosure. 1st National Expert Seminar 2018 , 2002 , 161–166.
Kusuma Dewi, M., & Meirina, E. (2021). The Influence of Competition, Corporate Governance, on Risk Disclosure (Case Study on State-Owned Banks). Journal of Accounting and Auditing Studies , 16 (1), 41–53. https://doi.org/10.37301/jkaa.v16i1.41
Linsley, PM, & Shrives, PJ (2006). Risk reporting : A study of risk disclosures in the annual reports of UK companies . 38 , 387–404. https://doi.org/10.1016/j.bar.2006.05.002
Made, AI, & Adwishanti, PR (2020). Good Corporate Governance, Size of the Board of Commissioners, Net Profit Margin and Firm Size Effects on. Journal of Social And Humanities , 5 (10), 245–270.
Marhaeni, T., & Yanto, H. (2015). Determinants of Enterprise Risk Management (ERM) Disclosures in Manufacturing Companies. Aaj , 4 (4), 1–16. http://journal.unnes.ac.id/sju/index.php/aaj
Mazaya, N., & Fuad, F. (2018). Business Strategy, Corporate Governance, Firm Characteristics, and Risk Disclosure in the Indonesian Stock Exchange. Journal of Finance and Banking , 22 (3), 381–394. https://doi.org/10.26905/jkdp.v22i3.2167
Mokhtar, ES, & Mellett, H. (2013). Competition, corporate governance, ownership structure and risk reporting. Managerial Auditing Journal , 28 (9), 838–865. https://doi.org/10.1108/MAJ-11-2012-0776
Mubarok, MA, & Rohman, A. (2013). EFFECT OF COMPANY CHARACTERISTICS AND CORPORATE GOVERNANCE MECHANISM ON RISK DISCLOSURE IN INTERIM FINANCIAL STATEMENTS (Empirical study on non-financial companies listed on the Indonesia Stock Exchange). Diponegoro Journal of Accounting , 2 (2), 1–15.
Muslih, M., & Mulyaningtyas, CT (2019). The Influence of Corporate Governance, Competition and Company Characteristics on Corporate Risk Disclosure. ASSET (Research Accounting) Journal , 11 (1), 179–188.
Nathaniela, I., & Badjuri, A. (2018). Factors Influencing Risk Disclosure. Journal of Dynamics of Accounting, Finance and Banking , 7 (2), PP. 121-131.
Pramardhikasari, E., & Januarti, I. (2019). ANALYSIS OF THE EFFECT OF COMPANY CHARACTERISTICS ON CORPORATE RISK DISCLOSURE (CRD) (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange). Journal of Accounting And Auditing , 15 (2), 138–149. https://doi.org/10.14710/jaa.15.2.138-149
Pramitha, C., Ovami, DC, & Nasution, MD (2020). Competition, Corporate Governance and Risk Disclosure in Companies Listed in the Indonesian Sharia Stock Index. Proceedings of the Research Results Seminar , 219–225. https://www.e-prosiding.umnaw.ac.id/index.php/penelitian/article/view/539
Puspawardani, M., & Juliarto, A. (2019). Analysis of Factors Affecting Corporate Risk Disclosure. Diponegoro Journal of Accounting , 8 (4), 1–11.
Ramos, J., & Cahyonowati, N. (2021). And the Committee on Risk Disclosure . 11 , 1–15.
Rifani, DR, & Astuti, CD (2019). Corporate Governance and Risk Disclosure Mechanisms. Journal of Information, Taxation, Accounting, And Public Finance , 14 (1), 1–18. https://doi.org/10.25105/jipak.v14i1.5010
Ruwita, C., & Harto, P. (2013). Analysis of the Effect of Company Characteristics and Corporate Governance on Corporate Risk Disclosure. Diponegoro Journal of Accounting , 2 (2007), 1–13. https://ejournal3.undip.ac.id/index.php/accounting/article/view/3297
Saskara, IPW, & Budiasih, IGAN (2018). Effect of Leverage and Profitability on Risk Management Disclosure. E-Jurnal Accounting , 24 (2018), 1990. https://doi.org/10.24843/eja.2018.v24.i03.p13
Setyawan, B. (2019). The Effect of Corporate Governance and Ownership Structure on the Level of Financial Risk Disclosure. Journal of Management Partners , 3 (1), 131–146. https://doi.org/10.52160/ejmm.v3i1.192
Tarantika, RA, & Solikhah, B. (2019). The Influence of Company Characteristics, Board of Commissioners Characteristics and Auditor Reputation on Risk Management Disclosure. Journal of Economics, Management, Accounting and Technology , 2 (2), 142–155. https://doi.org/10.32500/jematech.v2i2.722
Wahyuni, S., Pujiharto, Azizah, SN, & Zulfikar. (2021). “Impact of the COVID-19 pandemic and New Normal implementation on credit risk and profitability of Indonesian banking institutions.” Banks and Bank Systems , 16 (3), 104–112. https://doi.org/10.21511/bbs.16(3).2021.10
Wardhana, AA, & Cahyonowati, N. (2013). EFFECT OF COMPANY CHARACTERISTICS ON THE LEVEL OF RISK DISCLOSURE (Empirical Study on Non-financial Companies Listed on the Indonesia Stock Exchange). Diponegoro Journal of Accounting , 2 (3), 1–14.
Wicaksono, SA, & Adiwibowo, AS (2017). Determinants of Risk Disclosure (Empirical Study on Banking Companies Listed on the Stock Exchange Analysis of Determinants of Risk Disclosure (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange in 2013 – 2015) Perb. Diponegoro Journal of Accounting , 6 (4), 1– 14.
Yunifa, L., & Juliarto, A. (2017). Analysis of the Effect of Company Characteristics on the Level of Risk Disclosure in Manufacturing Companies. Diponegoro Journal of Accounting , 6 (3), 538–549.