scholarly journals ENTERPRISE RISK MANAGEMENT (ERM) DAN KUALITAS LAPORAN KEUANGAN BUMN DI INDONESIA

2020 ◽  
Vol 7 (1) ◽  
pp. 4154
Author(s):  
Aviani Widyastuti
Keyword(s):  
Risk Management ◽  
Financial Statements ◽  
Enterprise Risk Management ◽  
Sample Population ◽  
Enterprise Risk ◽  
Negative Effect ◽  
The Government ◽  
Relationship Of ◽  
The Relationship

<p><em>This study aims to see how disclosure of Enterprise Risk Management (ERM) to SOEs in Indonesia influences the quality of financial statements. In addition, to see the size of the company as a moderator in strengthening the relationship of ERM disclosure to the quality of financial statements. Through this type of associative research, this study uses a sample population of all SOEs in Indonesia with a 2015-2017 observation period. Based on the regression analysis using eviews, it was found that the ERM disclosure on SOEs had a negative effect on the quality of financial statements because the composition of the largest shares in SOEs was the government itself so there were many interests and also government intervention in it. In addition, company size in research strengthens the relationship of ERM disclosure to the quality of financial reports. This is because large companies tend to disclose ERM in order to gain the trust of stakeholders.</em></p><p><strong>Key Words : <em>Enterprise Risk Management, Quality of Financial Statements, SOEs</em></strong></p>

scholarly journals Determinants of Quality Review of Financial Statements.

2018 ◽  
pp. 827-833
Author(s):  
Pilipus Ramandei ◽  
Abdul Rohman ◽  
Dwi Ratmono
Keyword(s):  
Goal Setting ◽  
Time Pressure ◽  
Financial Statements ◽  
City Government ◽  
Negative Effect ◽  
Research Findings ◽  
Setting Theory ◽  
The Government ◽  
The Relationship

The purpose of this study examines the determinants of the quality of financial statements review, namely the procedure review, education level and time pressure on the quality of government financial statements reviews Jayapura City area. Goal Setting Theory is used to explain the relationship and influence of research variables. The population of 110 employees is the Government Internal Supervisory Apparatus (APIP) Jayapura City. The sample in this study amounted to N = 55 officers and obtained through purposive saRegional Inspectorate of mpling technique. The method of data analysis is multiple linear regression using survey data. The research findings indicate that the procedure reviews, the level of education is influential positive for the quality of the review of local government financial statements. While the time pressure has a negative effect on the quality of the review of the Jayapura city government financial statements.

scholarly journals Determinants of Quality Review of Financial Statements

2019 ◽  
pp. 1122-1128
Author(s):  
Pilipus Ramandei ◽  
Abdul Rohman ◽  
Dwi Ratmono
Keyword(s):  
Goal Setting ◽  
Time Pressure ◽  
Financial Statements ◽  
City Government ◽  
Negative Effect ◽  
Research Findings ◽  
Setting Theory ◽  
The Government ◽  
The Relationship

The purpose of this study examines the determinants of the quality of financial statements review, namely the procedure review, education level and time pressure on the quality of government financial statements reviews Jayapura City area. Goal Setting Theory is used to explain the relationship and influence of research variables. The population of 110 employees is the Government Internal Supervisory Apparatus (APIP) Jayapura City. The sample in this study amounted to N = 55 officers and obtained through purposive saRegional Inspectorate of mpling technique. The method of data analysis is multiple linear regression using survey data. The research findings indicate that the procedure reviews, the level of education is influential positive for the quality of the review of local government financial statements. While the time pressure has a negative effect on the quality of the review of the Jayapura city government financial statements.

Enterprise risk management and Solvency II: the system of governance and the Own Risk and Solvency Assessment

2020 ◽  
Vol 21 (4) ◽  
pp. 317-332 ◽  
Author(s):  
Pablo Durán Santomil ◽  
Luis Otero González
Keyword(s):  
Risk Management ◽  
Insurance Industry ◽  
Solvency Ii ◽  
Enterprise Risk Management ◽  
Insurance Companies ◽  
Legal Form ◽  
Content Type ◽  
Enterprise Risk ◽  
Solvency Assessment

Purpose The purpose of this paper is to analyze how enterprise risk management (ERM), the system of governance and the Own Risk and Solvency Assessment (ORSA) have been boosted with the entry of Solvency II. Design/methodology/approach For this analysis, the authors have undertaken a survey of chief risk officers (CROs) working in Spanish insurance companies. Findings The results show that Solvency II has definitely promoted ERM in the European insurance industry and improved the system of governance of the insurance companies, and that the perceived value of the ORSA for the companies is higher than the cost. It is clear that the quality of ERM implemented by companies is higher in those that face more complex risks and with greater interdependencies – that is, larger companies, foreign insurers and insurers with several lines of business – but is unaffected by the legal form of the entity (mutual/corporation). Originality/value This study conducts primary research with surveys of CROs and develops a measure of the quality of ERM implemented by insurance companies.

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 Examining the Relationship Between Enterprise Risk Management and Firm Performance in Malaysia

2019 ◽  
Vol 10 (3) ◽  
pp. 239
Author(s):  
Mazurina Mohd Ali ◽  
Nur Shazwani Ab Hamid ◽  
Erlane K Ghani
Keyword(s):  
Risk Management ◽  
Firm Performance ◽  
Enterprise Risk Management ◽  
Audit Firm ◽  
Listed Firms ◽  
Significant Coefficient ◽  
Enterprise Risk ◽  
Before And After ◽  
The Mean ◽  
The Relationship

This study aims to examine the relationship between enterprise risk management (ERM) implementation and firm performance in Malaysia. Using the sample from 2010 to 2016, this study examines the relationship between ERM and firm performance among Malaysian top 100 public listed firms registered on the Index FTSE Bursa Malaysia 100 (FBM100) KLSE. This study also provides comparisons before and after the introduction of Bursa Malaysia Guidelines 2013. This study shows a positive and significant coefficient between profitability and firm performance towards ERM implementation. However, this study shows insignificant relationship between firm size, financial leverage and audit firm with firm performance. This study also shows that there is an increase in the mean score and standard deviation of these variables after the implementation of Bursa Malaysia Guideline 2013. The findings in this study provides an understanding to the Malaysian public listed firms on the importance of ERM and subsequently, maximise the benefits of ERM especially after the introduction of Bursa Malaysia Guidelines 2013 for the benefits of their stakeholders and regulatory improvement in future.

scholarly journals The effect of enterprise risk management (ERM) on firm value in manufacturing companies listed on Indonesian Stock Exchange year 2010-2013

2018 ◽  
Vol 3 (2) ◽  
pp. 224-235 ◽  
Author(s):  
Iswajuni Iswajuni ◽  
Arina Manasikana ◽  
Soegeng Soetedjo
Keyword(s):  
Risk Management ◽  
Firm Value ◽  
Stock Exchange ◽  
Enterprise Risk Management ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Content Type ◽  
Significant Negative Effect ◽  
Enterprise Risk ◽  
Negative Effect

Purpose The purpose of this paper is to identify the effect of enterprise risk management (ERM) with firm size, ROA and managerial ownership as control variables on firm value that is proxied by Tobin’s Q. Design/methodology/approach Population of this research was manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2010–2013. The used method in this research is multiple linear regression-ordinary least square and hypotheses testing using t-test to test the regression coefficients with level of significance of 5 percent. Findings The results showed that ERM, ROA and size of the company have a significant positive effect on the firm value. While the managerial ownership has a significant negative effect on the firm value. Originality/value The results showed that firm value increases as ERM, ROA and size of the company improves. While the managerial ownership has a significant negative effect on the firm value.

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