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Journal

DETERMINAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM) PADA PERUSAHAAN MANUFAKTUR

Accounting Analysis Journal · Vol. 4 No. 4 (2015)

DOI
10.15294/aaj.v4i4.9113
ISSN
2502-6216, 2252-6765
Published
2015-11-01
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empiris tentang determinan pengungkapan enterprise risk management. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2013 berjumlah 147 perusahaan. Teknik pengambilan sampel dilakukan dengan metode purposive sampling yang menghasilkan 204 sampel selama tahun 2012-2013. Data yang digunakan merupakan data sekunder yang diambil melalui teknik dokumentasi yang terdiri dari annual report perusahaan manufaktur tahun 2012-2013. Alat analisis untuk menguji hipotesis adalah path analysis dengan software AMOS versi 21. Metode analisis data menggunakan analisis deskriptif, analisis frekuensi, dan analisis jalur. Hasil Penelitian ini menunjukkan bahwa terdapat pengaruh signifikan komisaris independen terhadap leverage, ukuran perusahaan terhadap reputasi auditor, reputasi auditor terhadap RMC, RMC dan Leverage terhadap ERM. Namun, komisaris independen tidak berpengaruh signifikan terhadap RMC dan ERM. Penelitian selanjutnya dapat menggunakan jenis perusahaan lain seperti perusahaan asuransi yang memiliki potensi risiko yang lebih tinggi. This research aimed to obtaining the empirical evidence about determinant enterprise risk management disclosure. The population in this research is manufacturing’s companies listed on Indonesia Stock Exchange in the years of 2012-2013 the amount 147 companies. The sampling technique used purposive sampling technique which produced 204 samples during 2012-2013. The data used were the secondary data collected through documentation consisting of annual report of the manufacturing companies in 2012-2013. The tool of the analysis was to examine the hypothesis is path analysis with AMOS software version 21. And the method of data’s analysis used descriptive analysis, frequency analysis, and path analysis. The results of this research indicate that there is a significant influence of independent commissioner to leverage, the measure of the Company size significantly influence the auditor's reputation, reputation auditor also significantly effect on RMC, RMC and Leverage significantly effect on the ERM. But the independent directors do not affect the RMC and the ERM. For fur

Collaboration network of the authors

40 authors · 79 co-authorship links · showing the 40 most connected

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  • State University of Semarang
  • Institut Teknologi Sepuluh Nopember
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Zaenuri ZaenuriState University of Semarang3
Fathur RokhmanState University of Semarang3
Gunawan TjokroAffiliation unknown3
Abdul RajagukgukAffiliation unknown3
Rusdarti RusdartiAffiliation unknown3
Dorojatun PrihandonoAffiliation unknown3
Kardoyo KardoyoAffiliation unknown2
Nina OktarinaAffiliation unknown2
Widiyanto WidiyantoAffiliation unknown2
Murwatiningsih MurwatiningsihAffiliation unknown2
Fahrur RoziInstitut Teknologi Sepuluh Nopember2
Eva Nurul VitriyaniAffiliation unknown1
Ilham MasrurunAffiliation unknown1
Faidlol IlahAffiliation unknown1
Prita EsitaAffiliation unknown1
Mustaghfiroh MustaghfirohAffiliation unknown1
Sri Wiwik AnggiyaniAffiliation unknown1
Dita YuliartiAffiliation unknown1
Nuke Monika KristiAffiliation unknown1
Nurul HasanahAffiliation unknown1
Amilia Widya PangestiAffiliation unknown1
Shanty OktaviliaAffiliation unknown1
Souad EzzeroualiAffiliation unknown1
Fiki PorniadiAffiliation unknown1
Agus WahyudinAffiliation unknown1
Dony IrawanAffiliation unknown1
Joko SutartoAffiliation unknown1
Supriyati SupriyatiAffiliation unknown1
Amin YusufAffiliation unknown1
Erlina Dewi PuspitaningrumAffiliation unknown1
Alfi Setyo WatiAffiliation unknown1
Eko NurcahyonoAffiliation unknown1
Arina Tri AstutiAffiliation unknown1
Arvany Dhin AzhariAffiliation unknown1
Eka Aisyatul UlyaAffiliation unknown1
Dian Suci Husnul KhotimahAffiliation unknown1
Awalia ArumiAffiliation unknown1
Rafika Maulia DewiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">DETERMINAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM) PADA PERUSAHAAN MANUFAKTUR</dc:title>
	<dc:creator>Marhaeni, Tiyas</dc:creator>
	<dc:creator>Yanto, Heri</dc:creator>
	<dc:description xml:lang="en-US">Penelitian ini bertujuan untuk memperoleh bukti secara empiris tentang determinan pengungkapan enterprise risk management. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2013 berjumlah 147 perusahaan. Teknik pengambilan sampel dilakukan dengan metode purposive sampling yang menghasilkan 204 sampel selama tahun 2012-2013. Data yang digunakan merupakan data sekunder yang diambil melalui teknik dokumentasi yang terdiri dari annual report perusahaan manufaktur tahun 2012-2013. Alat analisis untuk menguji hipotesis adalah path analysis dengan software AMOS versi 21. Metode analisis data menggunakan analisis deskriptif, analisis frekuensi, dan analisis jalur. Hasil Penelitian ini menunjukkan bahwa terdapat pengaruh signifikan komisaris independen terhadap leverage, ukuran perusahaan terhadap reputasi auditor, reputasi auditor terhadap RMC, RMC dan Leverage terhadap ERM. Namun, komisaris independen tidak berpengaruh signifikan terhadap RMC dan ERM. Penelitian selanjutnya dapat menggunakan jenis perusahaan lain seperti perusahaan asuransi yang memiliki potensi risiko yang lebih tinggi. This research aimed to obtaining the empirical evidence about determinant enterprise risk management disclosure. The population in this research is manufacturing’s companies listed on Indonesia Stock Exchange in the years of 2012-2013 the amount 147 companies. The sampling technique used purposive sampling technique which produced 204 samples during 2012-2013. The data used were the secondary data collected through documentation consisting of annual report of the manufacturing companies in 2012-2013. The tool of the analysis was to examine the hypothesis is path analysis with AMOS software version 21. And the method of data’s analysis used descriptive analysis, frequency analysis, and path analysis. The results of this research indicate that there is a significant influence of independent commissioner to leverage, the measure of the Company size significantly influence the auditor's reputation, reputation auditor also significantly effect on RMC, RMC and Leverage significantly effect on the ERM. But the independent directors do not affect the RMC and the ERM. For fur</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2015-11-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/9113</dc:identifier>
	<dc:identifier>10.15294/aaj.v4i4.9113</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 4 No 4 (2015): November 2015</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v4i4</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/9113/5870</dc:relation>
</oai_dc:dc>