Pengaruh Pengungkapan Enterprises Risk Management (ERM) Terhadap Profitabilitas Perusahaan Terbuka di Industri Keuangan Tahun 2021

Fahmi Hakim, Lenny Suardi

Abstract


Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh pengungkapan Enterprise Risk Management (ERM) terhadap profitabilitas perusahaan terbuka di industri keuangan. Populasi pada penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia pada industri keuangan tahun 2021. Data nonkeuangan yang terkait pengungkapan ERM diperoleh dari laporan tahunan menggunakan pendekatan content analysis, sedangkan data keuangan terkait ROA, diperoleh dari terminal Bloomberg. Selanjutnya pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier. Hasil menunjukkan bahwa ditemukan pengaruh positif atas pengungkapan ERM terhadap profitabilitas.

Keywords


ERM; Risk Management; profitability

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DOI: http://dx.doi.org/10.25157/jmr.v7i2.10655

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