Abstract
Every company that carries out business activities will definitely face a risk. The risks that arise are unavoidable, so the company must prepare ways to handle the risks that will occur. This study examines the effect of the implementation of Good Corporate Governance in terms of independent commissioners, the size of the board of commissioners and the auditor's reputation on the disclosure of Enterprise Risk Management in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period of observation. This study uses quantitative research. with descriptive method. There are 73 sample companies obtained from purposive sampling technique by producing 219 observational data. The analytical technique used is multiple regression analysis using SPSS 22 software. The results obtained indicate that independent commissioners, board size and auditor reputation affect the use of Enterprise Risk Management.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
