Pengaruh Mekanisme Corporate Governance Terhadap Pelaksanaan Enterprise Risk Manegement pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

ABSTRAK
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP
PELAKSANAAN ENTERPRISE RISK MANAGEMENT PADA
PERUSAHAAN MANUFAKTUR YANG TERDAFTAR
DI BURSA EFEK INDONESIA
Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate
governance terhadap pelaksanaan enterprise risk management. Variabel
mekanisme corporate governance dalam penelitian ini terdiri dari, independent
board, board size, dan audit committee size.
Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar
di Bursa Efek Indonesia periode 2013-2014. Pemilihan sampel dilakukan dengan
metode purposive sampling sehingga sampel yang diperoleh untuk penelitian ini
berjumlah 89 perusahaan. Metode analisis data yang digunakan adalah Analisis
Regresi Berganda.
Hasil penelitian menunjukkan bahwa independent board dan audit
committee size tidak berpengaruh terhadap pelaksanaan enterprise risk
management, board size berpengaruh positif terhadap pelaksanaan enterprise risk
management, dan independent board, board size, dan audit committee size secara
simultan berpengaruh terhadap pelaksanaan enterprise risk management.
Kata Kunci:

Independent Board, Board Size, Audit Committee Size,
pelaksanaan Enterprise Risk Management

3
Universitas Sumatera Utara

ABSTRACT
THE IMPACT OF CORPORATE GOVERNANCE MECHANISM FOR THE IMPLEMENTATION
OF THE ENTERPRISE RISK MANAGEMENT FOR MANUFACTURING
COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

This study aimed to examine the effect of corporate governance
mechanism on the implementation of enterprise risk management. Variable
corporate governance mechanism in this study consisted of, independent board,
board size and audit committee size.
The population in this research is manufacturing companies that listed
in Indonesia Stock Exchange 2013-2014 period. Sample selection is done by
purposive sampling method so that samples obtained for this study amounted to
89 companies. Data analysis method used is Multiple Regression Analysis.
The results showed that the independent board and audit committee size

does not affect the implementation of enterprise risk management, board size
positively affects the implementation of enterprise risk management, and
independent board, board size and audit committee size simultaneously affect the
implementation of enterprise risk management.
Keywords:

Independent Board, Board Size, Audit Committee Size, Implementation of
Enterprise Risk Management

4
Universitas Sumatera Utara