PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT PADA PERUSAHAAN TELEKOMUNIKASI

Abstract

This research aimed to find out, examine, and analyze the effect of the commissionaires’boardsize,independent commissionaires’board, audit committee, and institution ownership structure on the disclosure of management risk at the Telecommunication companies listed on the Indonesia Stock Exchange(IDX).The population was Telecommunication companies listed on the Indonesia Stock Exchange (IDX) from 2017 up to 2021, consisting of 11 companies. Furthermore,the data collection technique used non-probability sampling, in which all the members of the population were the sample. Moreover, the data analysis technique used multiple linear regression analysis with SPSS (Statistical Product and Service Solution) 25. The research result showed that the independent commissionaires’ board,audit committee, and institution ownership structure had a positive and significant effect on the disclosure of management risk at the Telecommunication companies listed on the Indonesia Stock Exchange 2017 - 2021. On the other hand,commissionaires ’board size had a negative and insignificant effect on the disclosure of management risk at the Telecommunication companies listed on the Indonesia Stock Exchange 2017-2021.   Keywords: Commissionaires’ Board Size, Independent Commissionaires’ Board Audit Committee, Institution Ownership Structure, Disclosure of Management Risk