PENGARUH DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN RISIKO INSTRUMEN KEUANGAN PADA PERBANKAN UMUM INDONESIA
DOI:
https://doi.org/10.24127/jf.v8i1.2588Keywords:
Tata Kelola Perusahaan, Dewan Komisaris, Komite Audit, PSAK 107 dan Pengungkapan Risiko KeuanganAbstract
Perbankan merupakan sektor perusahaan yang memiliki risiko keuangan atas instrument keuangan yang tinggi sehingga diperlukan pengungkapan informasi risiko yang lengkap dan transparan guna meningkatkan kepercayaan para stakeholder. Tujuan penelitian ini adalah untuk menguji peran keberadaan dewan komisaris dan komite audit terhadap kepatuhan pengungkapan risiko atas instrument keuangan di sektor perbankan umum di Indonesia. Peneltian ini menggunakan 46 perbankan umum non syariah yang terdaftar di Bursa Efek Indonesia periode 2021 hingga 2023. Penelitian ini menggunakan jumlah dewan komisaris dan komite audit sebagai ukuran variabel dewan komisaris dan komite audit, peneltiian ini menggunakan index pengungkapan risiko keuangan yang disusun berdasarkan PSAK 107. Untuk menguji hipotesis penelitian menggunakan analisis regresi linier berganda. Hasil peneltiain membuktikan secara empiris keberadaan dewan komisaris dan komite audit dapat mempengaruhi secara signifikan tingkat pengungkapan risiko keuangan pada instrument keuangan pada perbankan umum di Indonesia sehingga dapat disimpulkan peran pengawasan komite audit dan dewan komisaris mampu memperkuat kepatuhan manajemen terhadap ketetapan standar akuntansi menurut PSAK yang berlaku di Indonesia.
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