Penelaahan ERM Diclosures Perusahaan Property dan Real Estate Yang Go Public Di Bursa Efek Indonesia

  • Armanto Witjaksono Akuntansi dan Keuangan; Fakultas Ekonomi dan Komunikasi; Universitas Bina Nusantara
  • Nurhidayati Nurhidayati Administrasi Perkantoran; Fakultas Ekonomi dan Bisnis; Universitas Bina Sarana Informatika

Abstract

Abstrak: Penelitian ini membahas pemanfaatan daftar dimensi pengungkapan ERM COSO yang terdiri dari 108 item pada industri properti dan real estate yang terdaftar pada Bursa Efek Indonesia, dengan mengambil data dari laporan tahunan 2015, 2016 dan 2017. Hasilnya dari 40 emiten tidak ada satupun yang memenuhi keseluruhan 108 item pengungkapan. Indeks pengungkapan ERMi tertinggi adalah 0.6944 dan terendah 0,2129. 12 item dari 108 dimensi disclosure tidak diungkapkan oleh seluruh emiten. Hanya 10 dari 108 dimensi disclosure diungkapkan oleh seluruh emiten. 41 item dari 108 dimensi disclosure diungkapkan oleh sebagian kecil emiten., dan sisanya 45 item dimensi disclosure diungkapkan oleh sebagian besar emiten. Bahkan terdapat 10 item dimensi disclosure yang diungkapkan oleh hanya satu emiten saja. Hal ini mengindikasikan bahwa (1) praktik COSO ERM pada emiten properti dan real estate sangat bervariasi; (2) Perlu dilakukan pengayaan atas daftar dimensi pengungkapan agar lebih sesuai dengan karakteristik industri Properti dan Real Estate
 
Kata kunci: COSO, Disclosure, ERM, Properti, Real Estate
 
Abstract: This research discusses the utilization of ERM COSO's disclosure dimension list which consists of 108 items in the property and real estate industry listed on the Indonesia Stock Exchange, by taking data from the 2015, 2016 and 2017 annual reports. The results of 40 issuers none of them met 108 disclosure item. The highest ERMi disclosure index is 0.6944 and the lowest is 0.2129. 12 items out of 108 dimensions of disclosure were not disclosed by all issuers. Only 10 out of 108 dimensions of disclosure are disclosed by all issuers. 41 items from 108 dimensions of disclosure were disclosed by a small number of issuers, and the remaining 45 items in the disclosure dimension were disclosed by most issuers. In fact, there are 10 dimensions of disclosure that are disclosed by only one issuer. This indicates that (1) COSO ERM practices on property and real estate issuers vary greatly; (2) It is necessary to enrich the list of disclosure dimensions to better suit the characteristics of the Property and Real Estate industry
 
Keywords: COSO, Disclosure, ERM, Property, Real Estate

References

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Published
2019-07-09
How to Cite
WITJAKSONO, Armanto; NURHIDAYATI, Nurhidayati. Penelaahan ERM Diclosures Perusahaan Property dan Real Estate Yang Go Public Di Bursa Efek Indonesia. JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 4, n. 1, p. 119-132, july 2019. ISSN 2528-0163. Available at: <https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1127>. Date accessed: 20 aug. 2022. doi: https://doi.org/10.51211/joia.v4i1.1127.