scholarly journals FOREIGN OWNERSHIP AND SUSTAINABILITY PERFORMANCE IN INDONESIA

2019 ◽  
Vol 1 (1) ◽  
pp. 1-15
Author(s):  
Hesty Erviani Zulaecha ◽  
Murtanto
Keyword(s):  
Risk Management ◽  
Business Strategy ◽  
Design Research ◽  
Secondary Data ◽  
Foreign Ownership ◽  
Enterprise Risk Management ◽  
Manufacturing Companies ◽  
Firm Age ◽  
Sustainability Performance ◽  
Enterprise Risk

Purpose: This research is designed to find empirical evidence on the influence of Foreign Ownership as moderating to enterprise risk management, business strategy, and firm age on sustainability performance. Design/Research method: This research was tested through random samples of 11 manufacturing companies period 2014-2017. Regression analysis was adopted to test the hypotheses Finding: The results indicate that enterprise risk management, business strategy, and foreign ownership have significant influence to sustainability performance. But, the firm age doesn’t have influence on sustainability performance. Limitation: The use of secondary data and content analysis methods that cause limitations in conclusions and are subjective. Implication: This research shows that the harmonious relationship between strategic management related to enterprise risk management, business strategy, and the role of foreign ownership to achieve high sustainability performance

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 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 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.

scholarly journals The Benefit of Enterprise Risk Management (ERM) On Firm Performance

2019 ◽  
Vol 17 (2) ◽  
pp. 168
Author(s):  
Mochamad Muslih
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Firm Performance ◽  
Stock Exchange ◽  
Control Variable ◽  
Secondary Data ◽  
Enterprise Risk Management ◽  
Enterprise Risk ◽  
Research Findings ◽  
Independent Variable

<p>There were inconsistencies on the results of some ERM researches formerly.  There were some variabilities on the benefits and obstacles hampering the implementation of ERM.  The purpose of this research is to study the benefits of  Enterprise Risk Management (ERM) to increase firm performance.</p><p>This research used quantitative method, using the statistical software  of eviews 9 to process the data samples.  The Sampled firms arecompanies listed in the Indonesian stock exchange. 108 questionnaires were filled by the respondents. The variables measured are firm performances and enterprise risk management. The implementation of corporate governance and firm performance are also measured as control variables. Regression procedures were used to analyze the data samples. Some secondary data were also used to enrich analizing the research phenomena.</p><p>The research findings showed a significant relationship between ERM with firm performance. The effect of ERM as independent variable on firm performance waso significant so that the influence of corporate governance (CG) as  control variable became insignificant. Actually based on individual regression, CG influence on firm performance is significant. But totally the influence became insignificant, hampered by the magnitude of ERM influence significancy. These findings add to positive heuristics of falsification model of research as proposed by Imre Lakatos.</p>

scholarly journals FACTORS AFFECT COMPANY VALUE IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

2020 ◽  
Vol 22 (1) ◽  
pp. 1-12
Author(s):  
LINDA SANTIOSO ◽  
NURAINUN BANGUN ◽  
YUNIARWATI YUNIARWATI
Keyword(s):  
Risk Management ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Enterprise Risk Management ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Enterprise Risk ◽  
Corporate Social

The purpose of this research is to examine the effect of profitability, enterprise risk management and corporate social responsibility on firm value. The sample of this research limited to manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2015. This research uses 150 data with 50 companies selected per year. Analysis tool used multiple linear regression of SPSS 21.00. The dependent variable on this research is firm value, and the independent variable returns on equity, enterprise risk management, and corporate social responsibility. The result showed that return on equity and enterprise risk management affect the firm value, while corporate social responsibility has no effect on firm value.

scholarly journals Risk of regulatory failure of “risk-based regulation” while using enterprise risk management as a meta-regulatory toolkit

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammad Moniruzzaman
Keyword(s):  
Risk Management ◽  
Financial Regulation ◽  
Self Regulation ◽  
Secondary Data ◽  
Enterprise Risk Management ◽  
Regulatory Regime ◽  
Content Type ◽  
Enterprise Risk ◽  
Regulatory Failure ◽  
Risk Managers

PurposeDebate is growing around the expansion of risk-based regulation. The regulation scholarship provides evidence of regulatory failure of the risk-based approach in different domains, including financial regulation. Therefore, this paper aims to provide cautionary evidence about the risk of regulatory failure of risk-based strategy in the financial regulation while using enterprise risk management (ERM) as a meta-regulatory toolkit.Design/methodology/approachBased on interview data gathered from 30 risk managers of banks and five regulatory personnel, combined with secondary data, this study mainly explores the challenges for meaningful use of ERM based self-regulation in regulated banks. The evidence helps to assess the risk of regulatory failure of the risk-based regulation while using ERM.FindingsThe evidence reflects that regulated banks face diverse challenges arising from both peripheral and internal environments that limit the true internalization of ERM-based self-regulation. Despite this, the regulator uses this self-regulation as a meta-regulatory toolkit under the risk-based regulation to achieve the regulatory aims. However, the lack of true internalization of ERM based self-regulation is likely to raise the risk of regulatory failure of risk-based regulation to achieve the regulatory goals. Risk-based regulation is an evolving strategy in the regulatory regime. Therefore, care should be taken while using ERM as a regulatory toolkit before relying on it substantially.Originality/valueThe paper provides empirical insights about the challenges for effective use of ERM as a meta regulatory toolkit that might be useful practically both to the regulators and regulated firms.

Pengaruh Intellectual Capital, Perencanaan Pajak, Dan Pengungkapan Enterprise Risk Management Terhadap Nilai Perusahaan

2020 ◽  
Vol 8 (1) ◽  
pp. 82
Author(s):  
Riani Fadilah ◽  
Mayar Afriyenti
Keyword(s):  
Risk Management ◽  
Human Capital ◽  
Intellectual Capital ◽  
Firm Value ◽  
Tax Planning ◽  
Enterprise Risk Management ◽  
Manufacturing Companies ◽  
Enterprise Risk ◽  
Customer Capital ◽  
Capital Tax

The aim of this study was to analyze the influence of intellectual capital, tax planning, enterprise risk management discloure on firm value. The data used in this study are annual reports In manufacturing companies listed on the indonesia stock exchange (idx) in the period 2014-2018. The method of taking data samples using purposive sampling method based on certain criteria. Based on the retrieval method obtained A sample of 162 companies. Hypothesis testing in this study uses multiple linear regression analysis. The results show that structural capital, tax planning, and enterprise risk management discloure has no influence on firm value and human capital also customer capital have a positive influence on firm value. The results of this study contribute to the development of knowledge related to company value, especially the importance of human capital and customer capital. For practice, this research provides input to companies in order to maximize their human capital and customer capital. Keywords: Intellectual Capital; Tax Planning; Enterprise Risk Management Disclosure; Firm Value

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 Role of Enterprise Risk Management as a Moderation in Increasing Company Value

2020 ◽  
Vol 5 (9) ◽  
pp. 778-785
Author(s):  
Fia Fauzia Burhanuddin ◽  
Gagaring Pagalung ◽  
R.A Damayanti
Keyword(s):  
Risk Management ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Enterprise Risk Management ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Company Value ◽  
Enterprise Risk ◽  
Corporate Social

We try to explain the role of enterprise risk management as a moderation in increasing firm value (empirical study on manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the period of 2016-2018. in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the period 2016 to 2018. Samples using the purposive sampling method, there are 14 companies as samples.The analytical tool used is multiple linear regression analysis with Moderated Regression Analysis (MRA) which aims to analyze the influence of corporate social responsibility (CSR), managerial ownership, independent commissioners and audit committees on firm value with enterprise risk management as a moderating variable using SPSS v.22 software The results of the study show evidence that: (1) Corporate social responsibility sponsibility has a positive and significant effect on firm value. (2) Managerial ownership has a positive and significant effect on firm value. (3) Independent commissioners have a positive and significant effect on company value. (4) The audit committee has a positive and significant effect on the value of the company. (5) Enterprise risk management is able to moderate the influence of corporate social responsibility on corporate value. (6) Enterprise risk management is able to moderate the influence of managerial ownership on firm value. (7) Enterprise risk management is able to moderate the influence of independent commissioners on company value. (8) Enterprise risk management is able to moderate the influence of the audit committee on the company's value.

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