Sekar Pradnya Komala, 7211418233 (2022) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE RISK DISCLOSURE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di BEI periode 2018-2021). Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Risk in its implication cannot be separated in the company's decision making. corporate risk disclosure (CRD) is an illustration of the efforts the company has made in conducting corporate risk disclosure (CRD). The company's CRD must have one element, namely risk management as an indication that the company carries out the company's CRD as a whole and is transparent. To demonstrate the transparent implementation of CRD, a system that can regulate, control and be within the company is needed, namely GCG. So the purpose of this study is to examine the effect of good corporate governance on corporate risk disclosure with profitability as a moderating variable. The population in this study were 64 companies included in the LQ45 index on the Indonesia Stock Exchange for the 2018-2021 period.sampling technique used purposive sampling method which resulted in 18 companies with 72 units of analysis. This study uses multiple linear regression analysis techniques and moderated regression analysis (MRA) with the analysis tool in the form of software Eviews version 9. The proxy used in this study is audit committee background, institutional ownership, frequency of board of commissioners meetings, reputation & opinion of external auditors. The results of hypothesis testing to assess the effect of good corporate governance (GCG) on corporate risk disclosure (CRD) shows that all independent variables have a significant positive effect on CRD. As for the presence of profitability as a moderating variable, it is proven that it can only strengthen one variable, namely the external auditor's reputation for CRD. So from this study, further researchers are expected to be able to use a sample of companies from other sectors while at the same time assessing whether only companies that have good performance are able to publish quality company annual reports. The second suggestion is that researchers can also use profitability as a moderating variable again by changing the year of research.

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