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

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.

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PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

Jurnal Benefita ◽

10.22216/jbe.v3i2.3113 ◽

2018 ◽

Vol 3 (2) ◽

pp. 137

Author(s):

Muhammad Rivandi

Keyword(s):

Risk Management ◽

Corporate Governance ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Enterprise Risk Management ◽

Purposive Sampling ◽

Enterprise Risk

This study aims to examine the effect of enterprise risk management disclosure, board commissaries independent, and committed audit on firm value. The samples of this study are thirty companies listed in Indonesia Stock Exchange (IDX) selected by using purposive sampling method. The method of data analysis used in this study is panel regression models . Based on the hypotheses testing result, that the enterprise risk management disclosure significantly no effect on firm value, meanwhile board commissaries independent, and community audit have positive significant effect on firm valuePenelitian ini bertujuan untuk menguji pengaruh Enterprise Risk Management Disclosure, Dewan Komisaris Independen dan Komite Audit terhadap Nilai Perusahaan. Sampel dalam penelitian ini adalah tiga puluh perusahaan yang terdaftar di Bursa Efek Indonesia yang dipilih dengan menggunakan purposive sampling, Metode analisis yang digunakan adalah model regresi panel. Berdasarkan hipotesis hasil pengujian bahwa Enterprise risk management disclosure tidak berpengaruh terhadap nilai perusahaan, sedangkan Dewan komisaris independen dan komite audit berpengaruh positif dan signifikan terhadap nilai perusahaan

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PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

Jurnal Benefita ◽

10.22216/benefita.v3i2.3113 ◽

2018 ◽

Vol 3 (2) ◽

pp. 137

Author(s):

Muhammad Rivandi

Keyword(s):

Risk Management ◽

Corporate Governance ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Enterprise Risk Management ◽

Purposive Sampling ◽

Enterprise Risk

This study aims to examine the effect of enterprise risk management disclosure, board commissaries independent, and committed audit on firm value. The samples of this study are thirty companies listed in Indonesia Stock Exchange (IDX) selected by using purposive sampling method. The method of data analysis used in this study is panel regression models . Based on the hypotheses testing result, that the enterprise risk management disclosure significantly no effect on firm value, meanwhile board commissaries independent, and community audit have positive significant effect on firm valuePenelitian ini bertujuan untuk menguji pengaruh Enterprise Risk Management Disclosure, Dewan Komisaris Independen dan Komite Audit terhadap Nilai Perusahaan. Sampel dalam penelitian ini adalah tiga puluh perusahaan yang terdaftar di Bursa Efek Indonesia yang dipilih dengan menggunakan purposive sampling, Metode analisis yang digunakan adalah model regresi panel. Berdasarkan hipotesis hasil pengujian bahwa Enterprise risk management disclosure tidak berpengaruh terhadap nilai perusahaan, sedangkan Dewan komisaris independen dan komite audit berpengaruh positif dan signifikan terhadap nilai perusahaan

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Pengungkapan Manajemen Risiko, Pengungkapan Modal Intelektual dan Nilai Perusahaan Farmasi

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i09.p16 ◽

2021 ◽

Vol 31 (9) ◽

pp. 2355

Author(s):

Vebyeta Listiani ◽

Dodik Ariyanto

Keyword(s):

Risk Management ◽

Intellectual Capital ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Enterprise Risk Management ◽

Panel Data Regression ◽

Analysis Technique ◽

Enterprise Risk ◽

Public Company

Firm value can be interpreted as the expectation of shareholder’s investment value as a reaction to the information conveyed by the company. The value of public company will be reflected in the price of shares traded on the capital market. This study aims to determine the effect of enterprise risk management (ERM) disclosure and intellectual capital (IC) disclosure on firm value. The number of samples used in this research is 40 observation pharmaceutical companies listed on the Indonesia Stock Exchange. This research uses purposive sampling technique in accordance with predetermined criteria. The analysis technique used is panel data regression analysis with Eviews program. The results showed that ERM disclosure and IC disclosure had a positive and significant effect on firm value. Keywords: Enterprise Risk Management Disclosure; Intellectual Capital Disclosure; Firm Value; Covid-19.

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MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR TEKSTIL DAN GARMENT YANG TERDAFTAR DI BEI

Eqien: Jurnal Ekonomi dan Bisnis ◽

10.34308/eqien.v8i2.278 ◽

2021 ◽

Vol 8 (2) ◽

Author(s):

Maria Hendriani ◽

Dean Subhan Saleh ◽

Rika Kartika

Keyword(s):

Risk Management ◽

Financial Distress ◽

Stock Exchange ◽

Enterprise Risk Management ◽

Labor Costs ◽

Current Ratio ◽

Panel Data Regression ◽

Analysis Technique ◽

Enterprise Risk ◽

Negative Effect

The prospect of the textile and garment sector in Indonesia is predicted to continue to decline since the last few years. The purpose of this study is to predict financial difficulties in textile and garment sector companies listed on the Indonesia Stock Exchange in 2016-2018. The independent variables used in this study are Current Ratio, Enterprise Risk Management, and Labor Costs. The Financial Distress model used in this study is the Altman Z score. This research data was obtained from the Indonesia Stock Exchange for the period 2016-2018. The sample used in this study were 12 textile and garment sector companies with saturated sampling method. The analysis technique used in this research is panel data regression. The results showed that the Current Ratio had a positive and significant effect on predicting Financial Distress, the proportion of Enterprise Risk Management had no significant effect on predicting Financial Distress, and Labor Costs had a significant negative effect on predicting Financial Distress.

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

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i11.p15 ◽

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.

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

Paediatrica Indonesiana ◽

10.24036/wra.v6i2.102512 ◽

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

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Sharia Firm Value: The Role of Enterprise Risk Management Disclosure, Intellectual Capital Disclosure, and Intellectual Capital

Shirkah Journal of Economics and Business ◽

10.22515/shirkah.v5i1.302 ◽

2020 ◽

Vol 5 (1) ◽

pp. 101

Author(s):

Bima Cinintya Pratama ◽

Karin Maharani Sasongko ◽

Maulida Nurul Innayah

Keyword(s):

Risk Management ◽

Intellectual Capital ◽

Commercial Banks ◽

Firm Value ◽

Sampling Technique ◽

Enterprise Risk Management ◽

Analysis Technique ◽

Enterprise Risk ◽

Positive Effect

This present study aims to determine the effect of enterprise risk management disclosure, intellectual capital disclosure, and intellectual capital towards firm value. The population in this study is sharia commercial banks in Indonesia from 2010 through 2018. This research employs the purposive sampling technique to obtain a sample of 106 companies that met the criteria. Multiple regression analysis using the SPSS program was employed as the data analysis technique. The results of this study revealed that enterprise risk management disclosure has a positive effect on firm value. Moreover, the intellectual capital disclosure variable has negatively related to firm value. The intellectual capital variable, however, does not affect the firm value. The results of this study imply that sharia commercial banks are encouraged to optimize their risk management through the application of enterprise risk management. Moreover, the results further suggest that the sharia banks should also improve their intellectual capital performances to create a competitive advantage for the banks, and therefore it brings higher values for the banks.

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Pengaruh Kepemilikan Manajerial Pada Nilai Perusahaan Dengan Pengungkapan Enterprise Risk Management Sebagai Variabel Pemoderasi

Matrik Jurnal Manajemen Strategi Bisnis dan Kewirausahaan ◽

10.24843/matrik:jmbk.2019.v13.i02.p11 ◽

2019 ◽

pp. 234

Author(s):

Ni Ketut Rasmini

Keyword(s):

Risk Management ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Fixed Effect Model ◽

Enterprise Risk Management ◽

Managerial Ownership ◽

Final Sample ◽

Enterprise Risk ◽

The Impact

This study aims to examine the effect of managerial ownership on the value of the firm with enterprise risk management (ERM) as moderating variable. This research using secondary data that obtain from Manufacturing company that listed on Indonesian Stock Exchange on the period of 2013-2015. The sample was determined by purposive sampling technique with final sample of 57 observations. The hypothesis was tested using Moderated Regression Analysis for panel data by using Fixed Effect Model (FEM). The test results show that ERM disclosure strengthen the effect of managerial ownership on the value of the firm. This result indicating supporting the signaling theory, agency theory, and the importance of ERM disclosure for the management investor, creditor and regulator related to the impact of management ownership on the value of the firm

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CORPORATE GOVERNANCE DAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM): STUDI EMPIRIS PERUSAHAAN NON KEUANGAN INDONESIA

RESEARCH FAIR UNISRI ◽

10.33061/rsfu.v4i1.3417 ◽

2020 ◽

Vol 4 (1) ◽

Author(s):

Hudi Kurniawanto ◽

Bambang Widarno

Keyword(s):

Risk Management ◽

Corporate Governance ◽

Firm Size ◽

Stock Exchange ◽

Enterprise Risk Management ◽

Annual Reports ◽

Company Size ◽

Purposive Sampling ◽

Enterprise Risk ◽

Financial Company

The purpose of this study is to examine the effect of corporate governance on enterprise risk management disclosure in Indonesia. Corporate governance is defined as size of the board of commissioners and the proportion of independent commissioners. This study also uses firm size as a control variable.The samples are selected using purposive sampling, with 117 annual reports from non-financial companies listed in Indonesia Stock Exchange in the year 2014-2016. The results of this study prove that size of the board of commissioners has effects on enterprise risk management disclosure, while the proportion of independent commissioners does not affect enterprise risk management disclosure. Variable company size in this study affect enterprise risk management disclosure. This shows that the greater the number of commissioners, the better the level of supervision and pressure on management, thus encouraging management to be more transparent in disclosing enterprise risk management.Keywords: Enterprise risk management disclosure, Corporate Governance, Non-financial company listed on the Indonesia Stock Exchange

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