DAFTAR ISI
LEMBAR PENGESAHAN PERNYATAAN KEASLIAN SKRIPSI ABSTRAK ABSTRACT KATA PENGANTAR ............................................................................................. i UCAPAN TERIMA KASIH ................................................................................... ii DAFTAR ISI ............................................................................................................v DAFTAR TABEL ....................................................................................................x DAFTAR GAMBAR ............................................................................................ xii BAB I
PENDAHULUAN ...........................................................................1
1.1 Latar Belakang Masalah .............................................................................1 1.2 Rumusan Masalah .......................................................................................8 1.3 Maksud dan Tujuan Penelitian....................................................................8 1.3.1 Maksud Penelitian ............................................................................8 1.3.2 Tujuan Penelitian ..............................................................................9 1.4 Kegunaan Penelitian ...................................................................................9 Kandida Vindiani Febrina, 2013 Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Enterprise Risk Management Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
BAB II
KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN HIPOTESIS ...................................................................................11
2.1 Kajian Pustaka ..........................................................................................11 2.1.1 Teori Stakeholders ..........................................................................11 2.1.2 Teori Agensi ...................................................................................14 2.1.3 Pengertian Risiko............................................................................16 2.1.4 Jenis-jenis Risiko ............................................................................16 2.1.5 Enterprise Risk Management .........................................................18 2.1.6 Komponen Enterprise Risk Management .......................................20 2.1.7 Pengertian Disclosure .....................................................................23 2.1.8 Tujuan Disclosure ..........................................................................24 2.1.9 Jenis-jenis Disclosure .....................................................................25 2.1.10 Pengungkapan Enterprise Risk Management ................................27 2.1.11 Faktor-faktor yang Mempengaruhi Pengungkapan Enterprise Risk Management ...................................................................................28 2.1.11.1
Ukuran Dewan Komisaris...................................................28
2.1.11.2
Ukuran Komisaris Independen ...........................................29
2.1.11.3
Ukuran Perusahaan .............................................................31
2.1.11.4
Ukuran Komite Audit Independen......................................32
2.1.11.5
Profitabilitas........................................................................34
2.1.11.6
Leverage .............................................................................35
2.1.11.7
Likuiditas ............................................................................36
2.1.11.8
Struktur Kepemilikan Publik ..............................................37
Kandida Vindiani Febrina, 2013 Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Enterprise Risk Management Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
2.1.11.9
Status Perusahaan ...............................................................38
2.1.11.10 Umur Perusahaan ................................................................38 2.2 Penelitian Terdahulu .................................................................................39 2.3 Kerangka Pemikiran..................................................................................42 2.4 Hipotesis ...................................................................................................49 BAB III
OBYEK DAN METODE PENELITIAN .......................................51
3.1 Obyek Penelitian .......................................................................................51 3.2 Metode Penelitian .....................................................................................51 3.2.1 Desain Penelitian ............................................................................51 3.2.2 Definisi dan Operasionalisasi Variabel ..........................................53 3.2.2.1
Definisi Variabel ...................................................................53
3.2.2.2
Operasionalisasi Variabel .....................................................58
3.2.3 Populasi dan Sampel.......................................................................61 3.2.3.1
Populasi .................................................................................61
3.2.3.2
Sampel ...................................................................................63
3.2.4 Sumber Data ...................................................................................64 3.2.5 Teknik Pengumpulan Data .............................................................64 3.2.6 Teknik Analisis Data ......................................................................65 3.2.7 Pengujian Hipotesis ........................................................................66 BAB IV
HASIL PENELITIAN DAN PEMBAHASAN ............................71
4.1 Hasil Penelitian .........................................................................................71 4.1.1 Tinjauan Umum tentang Subyek Penelitian ...................................71
Kandida Vindiani Febrina, 2013 Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Enterprise Risk Management Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
4.1.2 Deskripsi Data Variabel Penelitian ..............................................108 4.1.2.1
Deskripsi Data Variabel Penelitian pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2012 .........................................................................109
4.1.3 Pengujian Hipotesis ......................................................................121 4.1.3.1
Analisis Regresi Logistik Multinomial ...............................121
4.1.3.1.1
Uji Kesesuaian Model (Goodness of Fit) ..................122
4.1.3.1.2
Koefisien Determinasi ...............................................123
4.1.3.1.3
Analisis Persamaan Regresi Logistik Multinomial ...123
4.2 Pembahasan.............................................................................................125 4.2.1 Gambaran Perusahaan berdasarkan Analisis Deskriptif...............125 4.2.2 Pembahasan Analisis Faktor-faktor yang Mempengaruhi Pengungkapan Enterprise Risk Management ...............................126 4.2.3 Pengaruh Ukuran Dewan Komisaris terhadap Pengungkapan Enterprise Risk Management .......................................................130 4.2.4 Pengaruh Ukuran Komisaris Independen terhadap Pengungkapan Enterprise Risk Management .......................................................131 4.2.5 Pengaruh Ukuran Perusahaan terhadap Pengungkapan Enterprise Risk Management .........................................................................132 4.2.6 Pengaruh Komite Audit Independen terhadap Pengungkapan Enterprise Risk Management .......................................................133 4.2.7 Pengaruh Profitabilitas terhadap Pengungkapan Enterprise Risk Management .................................................................................133 Kandida Vindiani Febrina, 2013 Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Enterprise Risk Management Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
4.2.8 Pengaruh Leverage terhadap Pengungkapan Enterprise Risk Management .................................................................................134 4.2.9 Pengaruh Likuiditas terhadap Pengungkapan Enterprise Risk Management .................................................................................135 4.2.10 Pengaruh Struktur Kepemilikan Publik terhadap Pengungkapan Enterprise Risk Management .......................................................136 4.2.11 Pengaruh Status Perusahaan terhadap Pengungkapan Enterprise Risk Management .........................................................................137 4.2.12 Pengaruh Umur Perusahaan terhadap Pengungkapan Enterprise Risk Management .........................................................................137 4.2.13 Pengaruh ukuran dewan komisaris, ukuran komisaris independen, ukuran perusahaan, ukuran komite audit independen, profitabilitas, leverage, likuiditas, struktur kepemilikan publik, status perusahaan dan umur perusahaan terhadap Pengungkapan Enterprise Risk Management .................................................................................138 BAB V
Kesimpulan dan Saran..................................................................140
5.1 Kesimpulan .............................................................................................140 5.2 Saran .......................................................................................................141 DAFTAR PUSTAKA LAMPIRAN
Kandida Vindiani Febrina, 2013 Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Enterprise Risk Management Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
