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Determinants of enterprise risk management disclosure: Evidence from insurance industry.

Tubagus, Ismail (2021) Determinants of enterprise risk management disclosure: Evidence from insurance industry. Accounting, 7 (6). pp. 1331-1338. ISSN 23697393, 23697407

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14. Determnints of enterprise risk management disclosures evidence from insurance industry.pdf

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The aim of this study is to determine if there is a relationship between the number of commissioners on the committee, ownership concentration, the Risk Management Committee, business size, and leverage on enterprise risk management. Take, for example, insurance companies listed on the Indonesia Stock Exchange. Purposeful sampling was used in the sampling process. Supplementary data was obtained from the website of the Indonesia Stock Exchange. Panel data regression analysis was used as the research method. Although business size had an effect on enterprise risk management transparency, board size, stake concentration, the risk management committee, and leverage had little effect. By integrating the variables Board of Commissioners Size and Ownership Concentration, as well as employing dynamic equation modeling to examine the above relationships, which have been overlooked in previous analyses, and analyzing more recent evidence from a developed world perspective, this study contributes to the management accounting literature and organization theory. The findings would be useful to Indonesian practitioners, especially those in management positions in insurance companies and financial institutions.

Item Type: Article
AuthorTubagus, Ismail197312302001121001
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User: Prof Tubagus Ismail
Date Deposited: 09 Nov 2021 10:11
Last Modified: 09 Nov 2021 10:11

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