Ukuran Perusahaan, Nilai Perusahaan, dan Pengungkapan CSR terhadap Manajemen Risiko dengan Good Corporate Governance sebagai Pemoderasi

Ukuran Perusahaan, Nilai Perusahaan, dan Pengungkapan CSR terhadap Manajemen Risiko dengan Good Corporate Governance sebagai Pemoderasi

The research aims to analyze the effect of firm size, firm value, and Corporate Social Responsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) as a moderating variable. The research population of manufacturing companies was listed on the Indonesia Stock Exchange in 20...

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Main Authors: Kadek Budi Suryanata, Hermanto Hermanto, Endar Pituringsih
Format: Article
Language:Indonesian
Published: Universitas Udayana 2019-09-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/51856
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spelling doaj-12f47d6515b44d779e668e2d6c2644802020-11-25T02:26:12ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562019-09-012832076209510.24843/EJA.2019.v28.i03.p2851856Ukuran Perusahaan, Nilai Perusahaan, dan Pengungkapan CSR terhadap Manajemen Risiko dengan Good Corporate Governance sebagai PemoderasiKadek Budi Suryanata0Hermanto Hermanto1Endar Pituringsih2Fakultas Ekonomi dan Bisnis Universitas MataramFakultas Ekonomi dan Bisnis Universitas MataramFakultas Ekonomi dan Bisnis Universitas MataramThe research aims to analyze the effect of firm size, firm value, and Corporate Social Responsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) as a moderating variable. The research population of manufacturing companies was listed on the Indonesia Stock Exchange in 2016-2018 which revealed annual reports and CSR reports. Samples determined by purposive sampling obtained 369 samples. The data analysis tool uses Partial Least Square (PLS). The research findings show that firm size and CSR disclosure have a significant positive effect on risk management and GCG is able to moderate the interaction of CSR and GCG disclosure on risk management. The implication of this research can be useful as a consideration for companies in making adequate policies to improve the quality of corporate risk management in order to minimize risks that threaten the firm. Keywords : Firm Size, Firm Value, CSR Disclosure, GCG, Risk Management.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/51856
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Kadek Budi Suryanata
Hermanto Hermanto
Endar Pituringsih
spellingShingle Kadek Budi Suryanata
Hermanto Hermanto
Endar Pituringsih
Ukuran Perusahaan, Nilai Perusahaan, dan Pengungkapan CSR terhadap Manajemen Risiko dengan Good Corporate Governance sebagai Pemoderasi
E-Jurnal Akuntansi
author_facet Kadek Budi Suryanata
Hermanto Hermanto
Endar Pituringsih
author_sort Kadek Budi Suryanata
title Ukuran Perusahaan, Nilai Perusahaan, dan Pengungkapan CSR terhadap Manajemen Risiko dengan Good Corporate Governance sebagai Pemoderasi
title_short Ukuran Perusahaan, Nilai Perusahaan, dan Pengungkapan CSR terhadap Manajemen Risiko dengan Good Corporate Governance sebagai Pemoderasi
title_full Ukuran Perusahaan, Nilai Perusahaan, dan Pengungkapan CSR terhadap Manajemen Risiko dengan Good Corporate Governance sebagai Pemoderasi
title_fullStr Ukuran Perusahaan, Nilai Perusahaan, dan Pengungkapan CSR terhadap Manajemen Risiko dengan Good Corporate Governance sebagai Pemoderasi
title_full_unstemmed Ukuran Perusahaan, Nilai Perusahaan, dan Pengungkapan CSR terhadap Manajemen Risiko dengan Good Corporate Governance sebagai Pemoderasi
title_sort ukuran perusahaan, nilai perusahaan, dan pengungkapan csr terhadap manajemen risiko dengan good corporate governance sebagai pemoderasi
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2019-09-01
description The research aims to analyze the effect of firm size, firm value, and Corporate Social Responsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) as a moderating variable. The research population of manufacturing companies was listed on the Indonesia Stock Exchange in 2016-2018 which revealed annual reports and CSR reports. Samples determined by purposive sampling obtained 369 samples. The data analysis tool uses Partial Least Square (PLS). The research findings show that firm size and CSR disclosure have a significant positive effect on risk management and GCG is able to moderate the interaction of CSR and GCG disclosure on risk management. The implication of this research can be useful as a consideration for companies in making adequate policies to improve the quality of corporate risk management in order to minimize risks that threaten the firm. Keywords : Firm Size, Firm Value, CSR Disclosure, GCG, Risk Management.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/51856
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AT hermantohermanto ukuranperusahaannilaiperusahaandanpengungkapancsrterhadapmanajemenrisikodengangoodcorporategovernancesebagaipemoderasi
AT endarpituringsih ukuranperusahaannilaiperusahaandanpengungkapancsrterhadapmanajemenrisikodengangoodcorporategovernancesebagaipemoderasi
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