Corporate Governance towards Enterprise Risk Management Disclosure in Indonesia Sharia Banks
DOI:
Abstract
Risk management is a strategy that can be applied to evaluate risk. Risk management is influenced by entities and other management (Ratna et al., 2019). The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines Enterprise Risk Management as a process that can be influenced by company management that is implemented in every company strategy and is designed to provide sufficient assurance to achieve company goals.
Disclosure of risk management involving corporate governance seen from various factors is very important to study. This is based on the experience of companies listed on the IDX. This research is a type of quantitative research with descriptive method. The research design is intended to explain the characteristics of risk management disclosure and assess corporate governance and risk management disclosure in financial sector companies. The object of research is Sharia banks listed on the Indonesia Stock Exchange for the period 2021-2023. The results showed that these variables did not fully affect the enterprise risk of Sharia banks. It can be added with other variables or additional samples to make the result more accurate.
References
Djuriah, A. 2020. Etika dan aturan GCG tidak ditaati, penyalahgunaan jabatan oleh eks dirut Garuda. Kumparan.Com. https://kumparan.com/aminatun-djuhriah/etika-dan-aturan-gcg-tidak-ditaati-penyalahgunaan-jabatan-oleh-eks-dirut-garuda-1us4oMoL2eR/full
Gustyana, T, T., & Fakhira, V. 2023. Pengaruh Good Corporate Governance Terhadap Pengungkapan Manajemen Risiko (Studi pada Perusahaan Teknologi yang Terdaftar di BEI). Seiko : Journal of Management & Business, 6(1), 260-271, DOI: 10.37531/sejaman.v6i1.3633
Hajar, S., & Wirman, W. (2023). Implementasi Manajemen Risiko Dalam Dunia Perbankan Syariah. Jurnal Ilmiah Wahana Pendidikan, 9(5), 500-513. https://doi.org/10.5281/zenodo.7756555
heung, Stephen Y.L., Chan, Bob Y., (2004), Corporate Governance in Asia, Asia-Pacific Development Journal, Vol.11, No.2
Jatiningrum, C., & Marantika, A. 2022. Good Corporate Governance dan Pengungkapan Enterprise Risk Management di Indonesia. Penerbit Adab : Indramayu
Jensen dan Meckling. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics.
Kusuma, I, N., Mahaputra, A., Sudiartana, I, M., Bagiana, I, K., Primadona, I, A, L., & Murti, N, P, M, A. 2024. Pengaruh Tata Kelola Perusahaan terhadap Pengungkapan Manajemen Risiko: Peran Moderasi Komite Pemantau Risiko. Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma), 4(3), DOI: doi.org/jebma.v4n3.4624
Lokaputra, M., Anugerah, R & Kurnia, P. 2022. Pengaruh Tata Kelola Perusahaan Terhadap Pengungkapan Manajemen Risiko. Jurnal Kajian Akuntansi dan Auditing, 17(1)
Muslih, M, & Maghfiroh, O, I. 2023. Pengaruh Good Corporate Governance Terhadap Pengungkapan Manajemen Risiko Perusahaan. JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi dan Akuntansi), 7(2)
Nurbaiti, A., & Pratiwi, Y. (2023). Pengaruh Ukuran Komite Audit, Kepemilikan Publik, Ukuran Dewan Komisaris, Dan Risk Management Committee Terhadap Pengungkapan Manajemen Risiko. Kompak: Jurnal Ilmiah Komputerisasi Akuntansi, 16(1), 234-243.
Oktaviana, I, R., & Puspita, E. 2022. Pengaruh Good Corporate Governance terhadap pengungkapan enterprise risk management pada perusahaan manufaktur. Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan, 5(2)
Ratna, S. D., Dwi, C., & Astrid, M. (2019). Pengaruh ukuran dewan komisaris dan risk management committee terhadap pengungkapan enterprise risk management. Jurnal Akuntansi Profesi, 10(2), 139–149. https://doi.org/https://doi.org/10.23887/jap.v10i2.23070
Rini, K. P., Zakiyah, T., Tinggi, S., Ekonomi, I., & Bangsa, P. 2020. Anteseden dari pengungkapan enterprise risk management pada perusahaan yang terdaftar di indeks LQ45. Jurnal Baabu Al-lmi, 5(1), 90–103. https://doi.org/http://dx.doi.org/10.29300/ba.v5i1.3121
Salsabila, Z, H., & Hidayat, S. 2024. Pengaruh Tata Kelola Perusahaan Terhadap Pengungkapan Risiko Perusahaan Pada Perusahaan Sektor Industri Barang Konsumen Primer Yang Terdaftar Di Bei Tahun 2020-2022. Jurnal Rekognisi Ekonomi Islam, 2(2), 11-27, DOI : https://doi.org/110.34001/jrei.v3i02.1084
Sari, M., Hanum, S., & Rahmayati. 2022. Analisis Manajemen Risiko Dalam Penerapan Good Corporate Governance : Studi pada Perusahaan Perbankan di Indonesia. Owner : Riset & Jurnal Akuntansi, 6(2), DOI : https://doi.org/10.33395/owner.v6i2.804
Saufanny, A, D., & Khomsatun, S. 2017. Corporate Governance dan Pengungkapan Manajemen Risiko Bank Syariah di Indonesia. Jurnal Akuntansi dan Keuangan Islam, 5(1), 47-61
Setiowati, D, P., Sastrodiharjo, I., Mukti, A, H., Maidani., & Eprianto. I. 2024. Pengaruh Mekanisme Tata Kelola Perusahaan dan Pengungkapan Manajemen Risiko terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022). Jurnal ECONOMINA, 3(2), doi.org/10.55681/economina.v3i2.1222
Suwaldiman, S., & Fajrina, A. N. 2022. Pengungkapan Manajemen Risiko: Perusahaan BUMN versus Non-BUMN. Jurnal Ekonomi Dan Statistik Indonesia, 2(1), 124-133. https://doi.org/10.11594/jesi.02.01.14
Tarantika, R. A., & Solikhah, B. (2019). Pengaruh Karakteristik Perusahaan, Karakteristik Dewan Komisaris dan Reputasi Auditor Terhadap Pengungkapan Manajemen Risiko. Journal of Economic, Management, Accounting and Technology, 2(2), 142-155.
Utami, O. F., & Cahyono, K. E. C. K. E. (2023). Pengaruh Ukuran Dewan Komisaris, Dewan Komisaris Independen, Komite Audit, dan Struktur Kepemilikan Institusi terhadap Pengungkapan Manajemen Risiko pada Perusahaan Telekomunikasi yang terdaftar di bursa efek Indonesia. Jurnal Ilmu dan Riset Manajemen (JIRM), 12(6)
Vina Elvira. (2021). Sentra food Indonesia (FOOD) merugi Rp 15,21 miliar di tahun 2020. Kontan.Co.Id. https://investasi.kontan.co.id/news/sentra-food-indonesia-food-merugi-rp-1521- miliar-di-tahun-2020
Copyright (c) 2025 Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
The authors who publish the manuscript in this journal agree to the following terms:
Islamic Banking by Islamic Banking is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License This permits anyone to:
- Share - copy and redistribute the material in any medium or format
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
Under the following terms:
-
Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
