Enterprise Risk Management Discloure, Komite Manajemen Risiko dan Nilai Perusahaan

Kepercayaan stakeholder terhadap informasi yang diberikan pada laporan keuangan semakin menurun. Saat ini, stakeholder lebih tertarik pada pengungkapan informasi mengenai risiko. Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh pengungkapan enterprise risk management sebagai variabel moderasi terhadap komite manajemen risiko dan nilai Perusahaan. Penelitian ini menggunakan sampel pada 110 Perusahaan yang terdaftar di Bursa Efek Indonesia dengan kriteria Perusahaan pertambangan pada tahun 2016-2018 dan Perusahaan yang mengungkapkan enterprise risk management disclosure pada tahun 2016-2018. Berdasarkan pengukuran enterprise risk management disclosure menggunakan checklist yang dikembangkan berdasarkan ISO 31000: 2009, penelitian ini menemukan bahwa komite manajemen risiko berpengaruh positif signifikan terhadap nilai Perusahaan dan enterprise risk management disclosure memperkuat pengaruh komite manajemen risiko terhadap nilai Perusahaan. Komite manajemen risiko memberikan sinyal positif kepada stakeholder sehingga  asimetri informasi tidak terjadi

Proceedings of the 3rd International Conference on Community Engagement and Education for Sustainable Development

This proceeding contains articles on the various ideas of the academic community presented at The 3rd International Conference on Community Engagement and Education for Sustainable Development (ICCEESD 2022) organized by the Universitas Gadjah Mada, Indonesia on 7th-8th December 2022.  ICCEESD is a biannual forum for sharing, benchmarking, and discussing HEI’s activities in developing Education for Sustainable Development towards community engagement. Education for Sustainability as a teaching strategy for resolving community challenges through formal, informal, or non-formal education is expected to benefit from various community service best practices by academics, researchers, and students. The 3rd ICCEESD has “Strengthening Education for Sustainability Towards Better Community Engagement” as its theme this year. It is expected that the 3rd ICCEESD will provide a forum for the presenters and participants to exchange best practices, policies, and conceptual implementation of Education for Sustainability towards better community engagement and explore ideas to address community needs.  Conference Title: 3rd International Conference on Community Engagement and Education for Sustainable DevelopmentConference Theme: Strengthening Education for Sustainability Towards Better Community EngagementConference Acronyms: ICCEESD 2022Conference Date: 7th-8th December 2022Conference Location: Grand Rohan Jogja Yogyakarta, IndonesiaConference Organizer: Universitas Gadjah Mada, Indonesi