Pengaruh Risiko Manajemen terhadap Pengungkapan Laporan Keberlanjutan Perusahaan dengan Komite Audit sebagai Variabel Moderasi

Hariputri, Hodea Amelie (2023) Pengaruh Risiko Manajemen terhadap Pengungkapan Laporan Keberlanjutan Perusahaan dengan Komite Audit sebagai Variabel Moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui faktor apa saja yang dapat mempengaruhi keberlanjutan perusahaan dengan pengukuran pengungkapan laporan keberlanjutan. Variabel independen yang digunakan adalah risiko manajemen yang terbagi menjadi tiga yaitu risiko operasional, risiko kredit, dan risiko likuiditas, selain itu adanya pengaruh komite audit sebagai moderasi untuk melihat hubungan memperkuat atau memperlemah faktor tersebut terhadap pengungkapan keberlanjutan. Sampel penelitian ini meliputi perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2022. Teknik pemilihan sampel menggunakan metode Purposive sampling dan data penelitian diperoleh 38 perusahaan perbankan. Metode analisis data yang digunakan adalah analisis regresi dengan data panel. Dalam penelitian ini risiko operasional dihitung menggunakan Beban Operasional Pendapatan Operasional (BOPO), risiko kredit dihitung menggunakan Non-Performing Loan (NPL), dan risiko likuiditas dihitung dengan menggunakan perhitungan aset lancar dibagi kewajiban lancar. Hasil pada penelitian ini menunjukan bahwa risiko operasional risiko kredit, dan risiko likuiditas berpengaruh negatif terhadap keberlanjutan perusahaan. Selain itu komite audit sebagai pemoderasi memperkuat hubungan antara risiko operasional, risiko kredit, dan risiko likuiditas/This research aims to identify the factors that can influence corporate sustainability through the measurement of sustainability disclosure. The independent variables used are management risks, divided into three categories: operational risk, credit risk, and liquidity risk. Additionally, the study examines the moderating influence of an audit committee to determine whether it strengthens or weakens the relationship of these factors to sustainability disclosure. The research sample includes banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. The sample selection technique employs purposive sampling, and data from 38 banking companies are obtained. The data analysis method used is panel data regression analysis. In this study, operational risk is calculated using the Operational Expense to Operational Income (BOPO) ratio, credit risk is measured using Non-Performing Loans (NPL), and liquidity risk is assessed by dividing current assets by current liabilities. The results indicate that operational risk, credit risk, and liquidity risk negatively affect corporate sustainability. Furthermore, the audit committee, as a moderator, strengthens the relationship between operational risk, credit risk, and liquidity risk.

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