如何评估企业风险管理信息披露?

IF 0.7 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH
Nisrina Nisrina, Nuraini Nuraini, Riha Dedi Priantana
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引用次数: 0

摘要

本研究旨在通过调查决定因素组合对制造业企业风险管理披露实践的影响,实证探讨公司规模和公司治理作为风险管理披露的决定因素。本研究采用随机抽样方法。本研究的样本是2019-2021年期间在印度尼西亚证券交易所上市的189家制造公司(3年观察)。COSO 2017电子表格用于衡量风险管理披露水平。面板数据回归分析采用Eviews程序版本10来检验公司规模和公司治理对风险管理披露的影响。结果表明,公司规模、机构所有权和审计委员会对企业绩效有正向影响。相比之下,委员会的规模不利于风险管理。拥有管理层所有权的独立委员会显示,结果不会影响印尼制造企业的风险管理。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
How do We Assess Enterprise Risk Management Disclosure?
This study aims to empirically explore company size and corporate governance as determinants of risk management disclosure by investigating the effect of a combination of determinants on risk management disclosure practices in manufacturing companies. This study used a random sampling method. The sample for this research is 189 manufacturing companies (3 years of observation) listed on the Indonesia Stock Exchange for the 2019-2021 period. The COSO 2017 spreadsheet was used to measure the level of risk management disclosure. Panel data regression analysis using the Eviews program version 10 was used to examine the effect of company size and corporate governance on risk management disclosure. The results showed that company size, institutional ownership, and audit committee had a positive effect. In contrast, the size of the board of commissioners hurt risk management. The independent board of commissioners with managerial ownership shows results that do not affect risk management in manufacturing companies in Indonesia.
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来源期刊
International Journal of Migration Health and Social Care
International Journal of Migration Health and Social Care PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH-
CiteScore
1.30
自引率
0.00%
发文量
21
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