Moderasi Ukuran Dewan Komisaris Pada Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Enterprise Risk Management

Sulistyo Sulistyo, Supami Wahyu Setiyowati

Abstract


The purpose of this study was to examine how the size of the board of commissioners moderates profitability and company size on corporate risk management. This research is quantitative research. The population used is banking entities listed on the IDX from 2019 to 2021. The sampling method used purposive sampling. The number of samples was 23 companies. The data analysis technique uses multiple linear regression. The results of this study indicate that profitability affects corporate risk management. Companies with high profitability will have good risk management. Company size affects corporate risk management. The bigger the company affects the better risk management the company does. Moderation of board size affects profitability, and company size affects corporate risk management

DOI: https://doi.org/10.26905/afr.v6i1.8942


Keywords


Board of commissioners, Company size, ERM, and Profitability

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References


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DOI: https://doi.org/10.26905/afr.v6i1.8942

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