UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH DEWAN KOMISARIS DAN KEBIJAKAN UTANG DENGAN MANAJEMEN RISIKO

Abstract

The goal of this research is to investigate the contribution of the company's size in moderating the board of commissioners' and debt policy’s influence on corporate risk management. The sample of this study is a financial firm listed on the Indonesia Stock Exchange, with a sampling technique using purposive sampling and obtained a sample size of 48 firms so that the number of observations is 240. The method of data analysis uses moderation regression analysis. The findings revealed that the commissioning board and company size have a significant positive influence on risk management, while debt policy has a negative and insignificant influence on risk management. This research revealed that the commissioners' board of pursue degrees financial businesses can encourage management to disclose corporate risk management more extensively, whereas the board of commissioners of small financial firms is very careful in pushing management to disclose corporate risk management more broadly. Likewise, the debt policy of large financial firms is more extensive corporate risk management compared on little financial institutions. According to the findings of this study, business size can increase the interaction between the board of commissioners and debt policy with corporate risk management.