scholarly journals Pengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Enterprise Risk Management (ERM) Disclosure (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2017)

2018 ◽  
Vol 6 (2) ◽  
pp. 1281
Author(s):  
Widyiawati Widyiawati ◽  
Halmawati Halmawati
Keyword(s):  
Risk Management ◽  
Regression Analysis ◽  
Firm Size ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Enterprise Risk Management ◽  
Manufacturing Companies ◽  
Enterprise Risk

This study aims to determine: (1) The effect of proportion on independent board ERM disclosure, (2) The effect of the audit committee on ERM disclosure, (3) The effect of the ownership dispersion on ERM disclosure, (4) The effect of firm size on ERM disclosure. Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014-2017. The sample is determined based on purposive sampling method, thus totaling 60 companies. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com. The analytical method used is multiple regression analysis. The results showed that: (1) Proportion on independent board no significant effect on the ERM disclosure, (2) The audit committee no significant effect on the ERM disclosure, (3) Ownership dispersion no significant effect on the ERM disclosure, and (4) Firm size influence a significant positive on ERM disclosure.Keywords: Enterprise Risk Management (ERM) Disclosure, Proportion of Independent

scholarly journals DETERMINAN NILAI PERUSAHAAN DI BURSA EFEK INDONESIA

SIMAK ◽  
2018 ◽  
Vol 16 (02) ◽  
pp. 101-118
Author(s):  
Anthony Holly
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Quantitative Data ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Independent Variable

The aim of the study is to assess determinant of firm value as profitability, dividend policy, firm size and liquidity for manufacturing companies listed in Indonesia Stock Exchange in 2010-2014. This study using manufacturing companies listed in Indonesia Stock Exchange as sample. Sample selected by purposive sampling method. Sample size generated by this method is 14 companies. Data type used in this study is quantitative data. Data souce in this study is secondary data. The data were then analyzed using multiple linier regression analysis to analysis dependent variable, Firm value (TQ), and independent variable such as profitability, dividend policy, firm size and liquidity.The research results revealed that profitability, dividend policy and liquidity have positive and significant effect to firm value. However other firm size has positive but no significant effect to firm value.

scholarly journals Pengaruh Listing Age dan Ownership Dispersion Terhadap Luas Pengungkapan Sukareka dengan Firm Size Sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2014-2016)

2018 ◽  
Vol 6 (2) ◽  
pp. 1255
Author(s):  
Rahmi Oktriani ◽  
Fefri Indra Arza
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Voluntary Disclosure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Negative Effect

This study aims to determine the effect of listing age and ownership dispersion on voluntary disclosure with firm size as the moderating variable. The population of this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) year from 2014 to 2016. The sample of this study was determined by using a purposive sampling method, and that the total sample of 89 manufacturing companies. The source of data is secondary data. The data was gathered www.idx.com. The data analysis technique used is Moderated Regression Analysis. The results shows: (1) Listing age has not significant effect on voluntary disclosure, (2) Ownership dispersion has significant negative effect on the extent of voluntary disclosure, (3) Firm size is not able to strengthen the effect of listing age on the extent of voluntary disclosure and (4) Firm size is able to strengthen the effect of ownership dispersion on the extent of voluntary disclosure.Keywords: Voluntary Disclosure, Listing age, Ownership dispersion and Firm Size

scholarly journals Pengungkapan Enterprise Risk Management dan Nilai Perusahaan: Peran Moderasi Umur dan Ukuran Perusahaan

2021 ◽  
Vol 31 (11) ◽  
pp. 2867
Author(s):  
Ni Kadek Ayu Asri Anggreni ◽  
Herkulanus Bambang Suprasto ◽  
Dodik Ariyanto ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Risk Management ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Enterprise Risk Management ◽  
Annual Reports ◽  
Insurance Companies ◽  
Enterprise Risk

The purpose of the study was to obtain empirical evidence regarding the effect of enterprise risk management (ERM) disclosure on firm value with the role of age and firm size as moderating. The sampling technique used is purposive sampling technique. The data used in this study is secondary data obtained from the annual reports of insurance companies and financial institutions listed on the Indonesia Stock Exchange for the 2018-2019 period. The data analysis technique used moderated regression analysis (MRA). The results of the analysis show that ERM disclosure has a significant negative effect on the firm value of financing and insurance institutions. Firm age weakens the effect of ERM disclosure on firm value with a quasi moderator type of moderation. Firm size is not proven to moderate the effect of ERM disclosure on firm value and is a moderating predictor. Keywords : Firm Value; Enterprise Risk Management Disclosure;, Company Age; Company Size.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015

2019 ◽  
Vol 24 (1) ◽  
pp. 15-22
Author(s):  
Dimas Rijalul Fanny ◽  
Ratna Septiyanti ◽  
Dewi Sukmasari
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Negative Influence ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Financial Reports ◽  
Independent Variables

This study aims to examine the factors that affect audit delay of financial reports on the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability and firm size as the independent variables while audit delay as the dependent variable. Audit delay measured from the year of closure years of the book to the date issued the audit report. The sample in this research was secondary data and selected by using purposive sampling method consisting of 246 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2013-2015. The analysis method of this research used multiple regression analysis. The result of this research showed that profitability and firm size had negative influence to audit delay. Meanwhile solvability did not have any effect to audit delay.

scholarly journals Pengaruh Enterprise Risk Manajement terhadap Nilai Perusahaan dengan Variabel Kontrol: Ukuran Perusahaan dan DER

2019 ◽  
Vol 4 (1) ◽  
pp. 77
Author(s):  
Umi Murtini
Keyword(s):  
Risk Management ◽  
Firm Size ◽  
Firm Value ◽  
Error Term ◽  
Stock Exchange ◽  
Enterprise Risk Management ◽  
Least Square ◽  
Manufacturing Companies ◽  
Control Variables ◽  
Enterprise Risk

This study aimed to examine the effect of Enterprise Risk Management (ERM) to the firm value with control variables comprising firm size and FER. The method used is Weighted Least Square (WLS) with the error term as variable weights. The research sample are manufacturing companies registered in the Indonesia Stock Exchange in the period 2011-2015. The results showed that the ERM effect on the firm value with firm size as control variables.

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 Capital TurnOver, Return on Equity, dan Firm Size terhadap Price Book Value

2019 ◽  
Vol 2 (2) ◽  
pp. 52-70
Author(s):  
Aemelia Angesti ◽  
Fernaldy Fernaldy ◽  
Maisarah Maisarah ◽  
Erica Erica ◽  
Desy Anwar ◽  
...  
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Activity Ratio ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Return On Equity ◽  
Book Value ◽  
Data Validity

This study’s main objective is to examine the effect of working capital turnover, return on equity, and firm size toward price book value in the manufacturing companies listed on the Indonesian Stock Exchange in 2013-2016. Working capital turnover is the proxy chosen from activity ratio. Return on equity is the proxy chosen from probability ratio. Firm size is based on total assets, with the nominal itself is in natural logarithms. Sample of research was determined by purposive sampling method to obtain 58 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the years 2013-2016. This study uses secondary data. Validity test of this study is done with multiple regression analysis and classic assumption test. The results of this study indicates that there is significant influence between the variables Working Capital Turnover, Return on Equity, and Firm Size toward Price Book Value.

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