Analisis pengaruh leverage, ukuran perusahaan, dan risk management committee terhadap enterprise risk management: Studi pada bank umum syariah di Indonesia periode 2013-2017

INDONESIA:

Semakin pesatnya perkembangan perbankan syariah dapat memicu semakin besarnya risiko yang akan dihadapi karena kegiatan usaha perbankan syariah tidak terlepas dari risiko yang dapat mengganggu kelangsungan bank, maka dari itu sangat penting untuk menerapkan manajemen risiko atau dikenal dengan istilah Enterprise Risk Management pada Bank Umum Syariah (BUS). Dari latar belakang itu, sehingga penelitian ini dilakukan dengan judul: Analisis Pengaruh Leverage, Ukuran Perusahaan, dan Risk Management Committee terhadap Enterprise Risk Management (Studi pada Bank Umum Syariah di Indonesia Periode 2013-2017).

Penelitian ini menggunakan pendekatan kuantitatif deskriptif untuk menggambarkan secara sistematis tentang fokus penelitian yang meliputi leverage, ukuran perusahaan dan risk management committee. Data penelitian ini diperoleh dari laporan keuangan tahunan pada Bank Umum Syariah (BUS) di Indonesia periode 2013-2017, dengan sampel penelitian sebanyak 9 yang digunakan untuk menganalisis pengungkapan manajemen risiko. Analisis data bertujuan untuk menyederhanakan hasil olahan data sehingga mudah dibaca dan diinterpretasikan. Data dikumpulkan dengan cara riset kepustakaan. Analisis data melalui 3 tahap yaitu analisis deskriptif, uji asumsi klasik, dan uji regresi berganda pada SPSS.

Hasil penelitian menunjukkan bahwa variabel leverage tidak berpengaruh positif terhadap enterprise risk management, sedangkan variabel ukuran perusahaan dan risk management committee berpengaruh positif terhadap enterprise risk management.

ENGLISH:

The rapid development of Sharia banking can improves the risk because the business activities of Sharia banking can't separate with risk that disturb the continuity of bank, therefore implementation of risk management as known as Enterprise Risk Management at Sharia Commercial Bank very important to do. From that background, this research was conducted with the title “The Analysis of Influence of Leverage, Company Size, and Risk Management Committee Against Enterprise Risk Management (Study At Sharia Commercial Bank in Indonesia on 2013-2017 Period)”.

This research uses quantitative approach to describe systematically about focus of research which includes leverage, company size and Risk Management Committee. Data of this research were obtained from annual financial report of Sharia Commercial Bank in Indonesia on 2013-2017 periods, with 9 research samples to analyze risk management disclosure. The purpose of data analysis is to simplify the data processed result so that it is easy to read and interpret. Data were collected by library research. Data analysis through 3 stages, there are descriptive analysis, classic assumption test, and multiple regression tests on SPSS.

The results of this research show that leverage variable has no positive effect on Enterprise Risk Management, while company size variable and Risk Management Committee variable has positive effect on Enterprise Risk Management.