The Influence of Corporate Governance on the Risk Disclosure Index: Evidence from Indonesia's Insurance Industry 2024

Muhammad Zakki Abdullah, Christian Barnard Tanod, Bryna Adhyasta, Naufal Abdurrahman Adi, Mita Sihotang, Wahyu Nur Inderajit, Aditya Pandu Wicaksana, Dewi Hanggraeni

Abstract


Seiring dengan meningkatnya tuntutan transparansi yang diatur oleh Otoritas Jasa Keuangan (POJK) No.44/POJK.05/2020, penelitian ini menguji pengaruh mekanisme tata kelola perusahaan terhadap Risk Disclosure Index (RDI) di industri asuransi Indonesia. Studi ini menginvestigasi dampak ukuran dewan direksi, ukuran komite audit, dan kepemilikan internal terhadap kualitas pengungkapan risiko. Penelitian ini menggunakan desain kuantitatif cross-sectional, dimana data sekunder dianalisis dari laporan tahunan auditan 2024 milik 55 perusahaan asuransi di BEI yang dipilih melalui purposive sampling. RDI diukur menggunakan sistem skor (0-2) berbasis sembilan kategori risiko POJK untuk menilai kualitas mitigasi yang diungkapkan. Data dianalisis menggunakan regresi linear berganda OLS, dengan ukuran perusahaan sebagai variabel kontrol. Penelitian ini bertujuan memberikan bukti empiris mengenai efektivitas struktur tata kelola dalam meningkatkan transparansi pelaporan risiko.

Kata Kunci: Tata Kelola Perusahaan, Risk Disclosure Index (RDI), Industri Asuransi

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DOI: https://doi.org/10.37531/sejaman.v9i1.10416

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