scholarly journals The Effect of Firm Size, Leverage, Profitability, Ownership Structure, and Firm Age on Enterprise Risk Management Disclosures

2020 ◽  
Vol 9 (2) ◽  
pp. 81-87
Author(s):  
Choiru Rujiin ◽  
Sukirman Sukirman
Keyword(s):  
Risk Management ◽  
Firm Size ◽  
Ownership Structure ◽  
Institutional Ownership ◽  
Enterprise Risk Management ◽  
Firm Age ◽  
Enterprise Risk ◽  
Management Disclosures ◽  
Individual Ownership ◽  
Positive Effect

This study aims to examine the effect of firm size, leverage, profitability, domestic institutional ownership structure, foreign ownership structure, local individual ownership structure, and firm age on enterprise risk management disclosure. The population in this study was a manufacturing firm registered on the IDX in 2013-2017 with a purposive sampling technique and produced 7 samples with 35 units of analysis. The data in this study are secondary data in the form of annual reports with data collection techniques in the form of documentation. This study uses multiple regression data analysis technique. The results showed that firm size and firm age had a significant positive effect on enterprise risk management disclosure, while leverage, profitability, domestic institutional ownership structure, foreign ownership structure, local individual ownership structure had a significant negative effect towards enterprise risk management disclosures. The conclusion of this study is that only firm size and firm age have a significant positive effect on enterprise risk management disclosure, which means that the larger the size of the firm and the longer the firm stands, the higher the disclosure.

scholarly journals The Effect of Enterprise Risk Management, Firm Size, Profitability, and Leverage on Firm Value

2021 ◽  
Vol 4 (1) ◽  
pp. 71
Author(s):  
Armanto Witjaksono ◽  
Ratna Puspita Sari
Keyword(s):  
Risk Management ◽  
Firm Size ◽  
Firm Value ◽  
Enterprise Risk Management ◽  
Securities Market ◽  
Enterprise Risk ◽  
Negative Effect ◽  
The Mean ◽  
Spss Software ◽  
Positive Effect

The purpose of this study is to investigate the effect of enterprise risk management, firm size, profitability, and leverage on the worth of property and assets companies listed on the Indonesia securities market during 2015-2017. the tactic of knowledge analysis during this study is multiple regression toward the mean analysis using SPSS software version 25. The results of the study indicate that the scale of the corporate doesn't have an influence on the worth of the corporate. Other variables like profitability and leverage have a big positive effect on firm value, while the applying of enterprise risk management to property and assets companies listed on the Indonesia securities market incorporates a significant negative effect on firm value. it had been concluded that enterprise risk management, profitability and leverage affect the worth of the corporate

scholarly journals The Determinants of Insurance Firm Value with Enterprise Risk Management (ERM) as Intervening Variabel

2021 ◽  
Vol 3 (2) ◽  
pp. p1
Author(s):  
Achmad Achsan Zainul Mafakhir Shaleh ◽  
Augustina Kurniasih
Keyword(s):  
Risk Management ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Enterprise Risk Management ◽  
Insurance Companies ◽  
Significant Negative Effect ◽  
Enterprise Risk ◽  
Negative Effect

This study aims to examine and analyze the ability of the ERM (enterprise risk management) to mediate the influence of the firm size, leverage, profitability, and institutional ownership on the firm value of the insurance sub-sector listed on the Indonesia Stock Exchange for the period 2015-2019. This study used 12 samples from 16 insurance companies listed on the IDX in 2020 that met the criteria for purposive sampling. The data were processed using a path analysis approach. The results of the research show that firm size has a significant positive effect on ERM, DER and ROA has a significant negative effect on ERM, and institutional ownership were found to have no effect on ERM. Meanwhile, DER and institutional ownership have a significant negative effect on firm value, while firm size and ROA have no effect on firm value. Using the Sobel Test it was found that ERM as an intervening variable was unable to mediate the effect of firm size, DER, ROA, institutional ownership on firm value.

scholarly journals Anteseden dari Pengungkapan Enterprise Risk Management pada Perusahaan yang Terdaftar di Indeks LQ45

2020 ◽  
Vol 5 (1) ◽  
pp. 90
Author(s):  
Keny Prasetyo Rini ◽  
Tuti Zakiyah
Keyword(s):  
Risk Management ◽  
Regression Analysis ◽  
Firm Size ◽  
Enterprise Risk Management ◽  
Management Committee ◽  
Positive Effects ◽  
Enterprise Risk ◽  
Reputation Risk ◽  
Risk Management Committee ◽  
Auditor Reputation

The purpose of this research is to determine te influences of independent commissioners, auditor reputation, risk management committee, leverage and firm size on enterprise risk management disclosure in index LQ45 companies listed in the 2016-2018. The samplimg method in this research is purposive sampling with 81 companies as population and 27 companies as samples. The ERM practice is measured based on ERM index, which considers the eight dimension of ERM by COSO framework. The results of simultaneous regression analysis show that the variables of independent commissioner, auditor reoutation, risk manegement committee, leverage and firm size have positif effects on the enterprise risk management disclosure. Partial testing shows that variabel of independent commissioner, risk management commite and firm size does not effect enterprise risk management disclosure. Auditor reputation and risk management committee have positive effects on enterprise risk management.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT

2019 ◽  
Vol 4 (2) ◽  
pp. 207
Author(s):  
Rafika Melani ◽  
Idrianita Anis
Keyword(s):  
Risk Management ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Industry ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Enterprise Risk Management ◽  
Enterprise Risk ◽  
Corporate Social

<em>The purpose of this study was to examine the influence of corporate social responsibility disclosure, the effectiveness of the board of commissioners, institutional ownership and implementation of SFAS 60 (revised 2010) on the enterprise risk management disclosure. The data used in this research is secondary data, , obtained the annual report of the banking industry company listed on the Indonesia Stock Exchange. The population of this research is the banking industry companies listed in Indonesia Stock Exchange during the years 2009-2015, amounting to 161 companies. The collection of samples using purposive sampling method by selecting predefined criteria. This study uses multiple regression analysis. The results of this study indicate that not all independent variables showed a significant effect on the dependent variable. CSR disclosure and effectiveness of the board of commissioners has a positive effect on enterprise risk management disclosure. Meanwhile, institutional ownership has no effect on the enterprise risk management disclosure and the application of SFAS 60 (Revised 2010) has no effect on the enterprise risk management disclosure</em>

scholarly journals The Influence of Enterprise Risk Management, Leverage, Firm Size and Profitability on Firm Value in Property and Real Estate Companies Listed on the Indonesian Stock Exchange in 2016-2018

2021 ◽  
Author(s):  
Dihin Septyanto ◽  
Ikhwan Maulid Nugraha
Keyword(s):  
Risk Management ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Negative Influence ◽  
Positive Influence ◽  
Enterprise Risk Management ◽  
Enterprise Risk ◽  
Negative Effect

The objective of this study was to analyze the effects of enterprise risk management (ERM) disclosure, leverage, firm size and profitability on firm value, which is proxied by Tobin’s Q. High corporate value can reflect the shareholders’ wealth. This study used the Indonesian Capital Market Directory (ICMD). The sample included 32 companies, chosen with nonprobability purposive sampling. This study used a quantitative approach with descriptive analysis methods and panel data regression to test hypotheses using the Eviews 10 application. ERM disclosure, leverage and profitability had a positive and significant influence on firm value, while firm size had a negative influence on firm value. The implication of this research is that where ERM has a positive influence on firm value, it is good for companies to increase ERM disclosure, because the company will be considered to have managed its risks well. Debt policy variables that are proxied by the Debt to Equity Ratio (DER) and profitability proxied by ROA had a positive effect on firm value. That is, a higher value of DER was followed by an increase in the percentage of Return On Assets (ROA), which increased the firm’s value. However, the company’s size variable which was proxied by Ln Total Assets had a negative effect on the value of the company, which indicated that investors dislike company assets that are too high and that are not offset by high profits. Keywords: enterprise risk management, leverage, firm size, profitability, firm value

scholarly journals PENGARUH DEWAN KOMISARIS, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM)

Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 5
Author(s):  
Jetmi Ade Cecasmi ◽  
Samin Samin
Keyword(s):  
Risk Management ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Enterprise Risk Management ◽  
Financial Report ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Enterprise Risk

The purpose of this study was to examine the influence of Board of Commissioner, Leverage, and Ownership Structure on the Enterprise Risk Management disclosure of banking firm listed in Indonesian Stock Exchange for the period from 2013 to 2015. Sampling technique using purposive sampling (purposive sampling method). The sampel used in this study is a banking company that meets the criteriaas set out in this study to obtain 21 banking. The data obtained derived from the annualreport and financial report of the banks publishe. The analysis technique used in this research is multiple linear regression to test the classical assumption first. The result showed that the Board of Commissioner have a significant influence on the Enterprise Risk Management Disclosure. Leverageand Ownership Structure is not significantly effects on Enterprise Risk Management Disclosure.

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2015 ◽  
Vol 3 (2) ◽  
pp. 724
Author(s):  
Ikin Solikin ◽  
Mimin Widaningsih ◽  
Sofie Desmiranti Lestari
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Ownership Structure ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Mining Sector ◽  
Linearity Test ◽  
Positive Effect

This study aims to determine whether there is influence of managerial ownership structure, institutional ownership structure, capital structure, and firm size to company value in mining sector companies listed in Indonesia Stock Exchange.The method of this research is descriptive method used to analyze data by way of describing or giving description to the object under study through sample data or population as it is without doing analysis and make conclusion which apply to public. This research uses managerial ownership variable, institutional ownership, capital structure, and firm size as independent variable, and firm value as dependent variable. The population of this study is a mining sector company listed on the Indonesia Stock Exchange in 2010-2012. After going through purposive sampling, obtained 29 companies as sample. The type of data used in this study is secondary data in the form of annual financial statements of the company. The method of analysis used is simple linear regression analysis. Before performing regression test, data analysis test consisted of linearity test and normality test.The results of this study indicate that managerial ownership, capital structure and firm size have a positive effect on firm value. While institutional ownership variable has no positive effect on firm value.

scholarly journals PENGARUH DEWAN KOMISARIS, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM)

Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 5
Author(s):  
Jetmi Ade Cecasmi ◽  
Samin Samin
Keyword(s):  
Risk Management ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Enterprise Risk Management ◽  
Financial Report ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Enterprise Risk

The purpose of this study was to examine the influence of Board of Commissioner, Leverage, and Ownership Structure on the Enterprise Risk Management disclosure of banking firm listed in Indonesian Stock Exchange for the period from 2013 to 2015. Sampling technique using purposive sampling (purposive sampling method). The sampel used in this study is a banking company that meets the criteriaas set out in this study to obtain 21 banking. The data obtained derived from the annualreport and financial report of the banks publishe. The analysis technique used in this research is multiple linear regression to test the classical assumption first. The result showed that the Board of Commissioner have a significant influence on the Enterprise Risk Management Disclosure. Leverageand Ownership Structure is not significantly effects on Enterprise Risk Management Disclosure.

scholarly journals INTERACTION EFFECT OF SUSTAINABILITY REPORTING AND ENTERPRISE RISK MANAGEMENT ON BUSINESS PERFORMANCE

2021 ◽  
Vol 5 (1) ◽  
pp. 91-114
Author(s):  
Michael Goman ◽  
Fransiskus Eduardus DAROMES ◽  
Paulus Tangke
Keyword(s):  
Risk Management ◽  
Business Performance ◽  
Sustainability Reporting ◽  
Enterprise Risk Management ◽  
Coefficient Of Determination ◽  
Significant Positive Effect ◽  
Research Model ◽  
Enterprise Risk ◽  
The Relationship ◽  
Positive Effect

This study provides empirical evidence of the interaction of sustainability reporting and Enterprise risk management on business performance. A number of previous literature has found a significant positive effect of ERM implementation on overall business performance, however, the number of studies investigating the interaction of sustainability reporting and ERM is still limited. We build this research model based on modern portfolio theory and stakeholder theory. Data testing was carried out using the moderation regression method in examining the three variable relationships above. The results showed that there was a significant positive effect of ERM on business performance as measured using EVA. Meanwhile, sustainability reporting, although able to strengthen the coefficient of determination relationship between ERM and EVA, does not have a significant moderating effect on the relationship between the two variables.

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