Abstract
This study aims to determine the effect of the board structure on business risk management. One indicator that can show the implementation of risk management is risk disclosure by the company. This study uses a quantitative approach with the research population being companies in Indonesia and Singapore included in the ASEAN Stars 2015 – 2018. Furthermore, this study uses a regression analysis technique to examine the effect of the board structure on corporate risk management. The results of this study indicate that although the structure of the board of companies included in ASEAN STARS in Indonesia and Singapore has differences, the results of the analysis of the two are not much different. This study shows that an independent board of commissioners and the frequency of meetings have a significant effect on the company's risk management. Otherwise, the composition of the female board of commissioners is proven not to affect the risk management. Overall, the results also show an increase in corporate governance activities and an increase in risk management activities. The results of this study can be used as input for potential investors to evaluate quantitative information, and other qualitative information such as the role of the board of commissioners and risk disclosure can be useful in decision making.
Highlights
Penelitian ini bertujuan untuk mengetahui pengaruh struktur dewan komisaris terhadap manajemen risiko bisnis perusahaan
This study uses a regression analysis technique to examine the effect of the board structure on corporate risk management
The results of this study indicate that the structure of the board of companies included in ASEAN STARS in Indonesia and Singapore has differences, the results of the analysis of the two are not much different
Summary
ISSN2621-1351 (online), ISSN 2685-0729 (print) Volume 4 Number 3 (August - October), 2021 pp. 766-782 Open Access at:http://ojs.uho.ac.id/index.php/PUBLICUHO/index. Perusahaan dan manajemen di dalamnya dituntut untuk menjalankan tata kelola perusahaan yang baik guna melindungi kepentingan pemegang saham minoritas. Berdasarkan uraian yang telah disampaikan di atas, maka hipotesis 1 diusulkan sebagai berikut: H1: komposisi dewan komisaris independen berpengaruh positif terhadap pengungkapan manajemen risiko bisnis perusahaan. Berdasarkan uraian yang telah disampaikan di atas, maka hipotesis 2 diusulkan sebagai berikut: H2: komposisi dewan komisaris wanita berpengaruh positif terhadap pengungkapan manajemen risiko bisnis perusahaan. Yatim (2010) mengungkapkan bahwa karakteristik lain dari dewan seperti keahlian dan frekuensi pertemuan dewan komisaris menunjukkan adanya hubungan positif dengan pembentukan komite manajemen risiko. Berdasarkan uraian yang telah disampaikan di atas, maka hipotesis 3 diusulkan sebagai berikut: H3: Frekuensi Rapat Dewan berpengaruh positif terhadap Pengungkapan Manajemen Risiko Bisnis Perusahaan. Berdasarkan proses sampling, diperoleh 56 perusahaan dengan total data observasi adalah 224 observasi yang digunakan dalam penelitian ini
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