THE ROLE OF RISK MONITORING COMMITTEE IN ENHANCING CORPORATE RISK DISCLOSURE
DOI:
https://doi.org/10.29303/akurasi.v8i1.712Kata Kunci:
pengungkapan risiko, komite pemantauan risiko, tata kelola, perbankan, indonesiaAbstrak
Industri perbankan menghadapi tantangan dalam transparansi pengungkapan risiko keuangan yang berdampak pada kepercayaan investor dan stabilitas. Dengan demikian, dibutuhkan mekanisme tata kelola yang efektif guna meningkatkan akuntabilitas dan mitigasi risiko. Penelitian ini bertujuan mengkaji pengaruh karakteristik komite pemantau risiko terhadap tingkat pengungkapan risiko. Sampel dipilih melalui purposive sampling terhadap perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dalam kurun waktu 2018–2022, menghasilkan 205 observasi dari 44 perusahaan. Data sekunder didapatkan dari media sosial, laporan tahunan, serta situs resmi perusahaan, kemudian dianalisis dengan regresi linier berganda. Temuan mengindikasikan bahwa keberagaman gender dan frekuensi rapat komite memberikan dampak positif terhadap pengungkapan risiko, sedangkan independensi dan kualifikasi komite tidak menunjukkan pengaruh yang berarti. Temuan ini menjadi dasar bagi peningkatan tata kelola perusahaan khususnya komite pemantauan risiko pada industri perbankan di Indonesia.
Unduhan
Referensi
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