scholarly journals The Effect of Information Technology Governance and Enterprise Risk Management on the Performance of State-Owned Enterprises in Non-Public Financial Fields Moderated by Corporate Governance

2020 ◽  
Vol 2 (4) ◽  
pp. 446-466
Author(s):  
Mochamad Muslih ◽  
Iis Sugianti ◽  
Daulat Freddy Simanjuntak ◽  
Dedi Rianto Rahadi
Keyword(s):  
Information Technology ◽  
Risk Management ◽  
Corporate Governance ◽  
Firm Performance ◽  
Audit Committee ◽  
Information Technology Management ◽  
Technology Governance ◽  
Information Technology Governance ◽  
Analysis Technique ◽  
Enterprise Risk

The use of information technology is a necessity and a challenge in this 4th-millennium era. Companies that do not want to use technology that suits their needs will be left behind. The Indonesian government has also required the use of appropriate information technology. The purpose of this study is to evaluate the implementation of the Ministry of SOE Regulation No.  Per 02 / MBU / 2013 concerning guidelines for the preparation of information technology management of State-Owned Enterprises (SOE) in the field of non-public finance and the implementation of risk management to SOEs that are moderated by corporate governance. The population in this study is State-Owned Enterprises (SOE) in the financial sector. The research sample of 17 SOEs was sampled with the purposive sampling method. The analysis technique used is multiple linear regression. The results showed that IT Governance does not affect firm performance. ERM significantly influences firm performance. Corporate governance that is proxied by the number of audit committee meetings does not moderate IT governance's influence on firm performance and does not mild ERM's effect on firm performance.

scholarly journals The Interrelation of Information Technology Governance and Enterprise Risk Management to The Organization’s Performance: A Review of Empirical Literature

2021 ◽  
Vol 1 (5) ◽  
pp. 37-46
Author(s):  
Kevin Bastian Sirait
Keyword(s):  
Information Technology ◽  
Risk Management ◽  
It Governance ◽  
Enterprise Risk Management ◽  
Empirical Literature ◽  
Technology Governance ◽  
Business Operations ◽  
Information Technology Governance ◽  
Enterprise Risk ◽  
The Impact

Given that the role of information technology (IT) governance and enterprise risk management (ERM) within the organization are imperative due to the ever-increasing complexity in the corporate environment, this study aims to uncover the relationship between IT governance and ERM along with the impact of the two frameworks’ interconnectedness on the organization’s performance through empirical literature review. Furthermore, the findings obtained from the empirical review are also used to create a checklist that every organization can apply. The purpose of the created checklist is to help organizations examine the interconnectedness of their IT governance and ERM with respect to their needs and objectives. The findings from the empirical review show that both IT governance and ERM emphasize the importance of strategic and process alignment regarding its implementation, and it is positively significant to the organization’s performance. Hence, the level of effectiveness of one’s IT- and risk-oriented approaches are dictated by how well an organization appropriately aligns its IT governance and ERM structure, mechanism, and process with its objectives, needs, and business operations.

scholarly journals Analisis Information Technology Governance Pada PT. Pertamina (Persero)

2013 ◽  
Vol 5 (1) ◽  
pp. 52
Author(s):  
Sisilia Thya Safitri
Keyword(s):  
Information Technology ◽  
Corporate Governance ◽  
It Governance ◽  
Technology Governance ◽  
Information Technology Governance ◽  
Code Of Corporate Governance

Information Technology Governance (IT Governance) merupakan faktor penting bagi organisasi atau perusahaan dalam memanfaatkan teknologi informasi. Adanya IT Governance akan memberikan jaminan bahwa pemanfaatan teknologi informasi dapat sejalan dengan tujuan organisasi. PT. Pertamina (Persero) sebagai perusahaan minyak berskala nasional yang telah berkomitmen untuk memberikan kontribusi yang terbaik bagi perekonomian Indonesia telah melakukan transformasi perusahaan menjadi dua tema besar, yaitu fundamental dan bisnis. Untuk mendukung komitmen tersebut, maka diperlukan peran IT yang besar. Pada Code of Corporate Governance PT.Pertamina, dicantumkan mengenai pentingnya penerapan IT Governance dalam mendukung proses bisnis yang dilakukan PT. Pertamina.

scholarly journals IMPACT OF GOOD CORPORATE GOVERNANCE TOWARDS CORPORATE VALUE WITH ENTERPRISE RISK MANAGEMENT AS MODERATING VARIABLE (EMPIRICAL STUDY OF FINANCIAL COMPANIES LISTED IN IDX FOR THE PERIOD 2017-2019)

2021 ◽  
Vol 13 (1) ◽  
pp. 74-98
Author(s):  
Lydia Sibarani ◽  
Herlina Lusmeida
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Audit Committee ◽  
Enterprise Risk Management ◽  
Managerial Ownership ◽  
Corporate Value ◽  
Good Corporate Governance ◽  
Enterprise Risk ◽  
Multiple Regression Method ◽  
The Impact

Abstract- This research aims to observe and analyze the impact of Good Corporate Governance towards Corporate Value as well as analyzing whether Enterprise Risk Management is able to moderate its impact. Good Corporate Governance is proxied by the presence of Independent Commissioners, Audit Committee, as well as Managerial Ownership. The population of this research includes all financial companies that publish their annual report in Bursa Efek Indonesia (BEI) over the period of 2017-2019. Data were analyzed using the multiple regression method and the moderated regression analysis. The result of this research found that Independent Commissioners and Audit Committee gives positive and significant impact towards Corporate Value while Managerial Ownership gives negative and insignificant impact towards Corporate Value. Enterprise Risk Management is not able to moderate the impact of Independent Commissioner and Managerial Ownership towards Corporate Value but is able to moderate the impact of the Audit Committee towards Corporate Value. Keywords: Audit Committee; Corporate Value; Corporate Governance; Independent Commissioner; Managerial Ownership

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 The Current State of Information Technology Governance Literature

2009 ◽  
pp. 1-43 ◽  
Author(s):  
Sherrena Buckby ◽  
Peter Best ◽  
Jenny Stewart
Keyword(s):  
Information Technology ◽  
Risk Management ◽  
It Governance ◽  
Systems Management ◽  
Future Thinking ◽  
Technology Governance ◽  
Current State ◽  
It Systems ◽  
Information Technology Governance ◽  
It Resources

This chapter introduces current and prior IT governance literature across five key focus areas being strategic alignment of business and IT systems, delivery of value from IT systems, risk management of IT systems, management of IT resources and measurement of the performance of IT systems. The chapter focuses on synthesising the current literature on ITG to achieve three primary objectives. First, the review presents a detailed overview of research across the key focus areas of ITG. Second, the synthesis of the literature identifies important gaps in ITG research. Third, the review aims to guide future thinking and research on ITG in each of the focus areas. This chapter will provide a comprehensive understanding of the current state of IT governance literature.

scholarly journals Identifikasi Level Pengelolaan Tata Kelola SIPERUMKIM Kota Salatiga berdasarkan COBIT 2019

2021 ◽  
Vol 5 (3) ◽  
pp. 429-438
Author(s):  
Adila Safitri ◽  
Imam Syafii ◽  
Kusworo Adi
Keyword(s):  
Information Technology ◽  
Public Service ◽  
Investment Decisions ◽  
Information Technology Management ◽  
Important Process ◽  
Technology Governance ◽  
Risk Optimization ◽  
Information Technology Governance ◽  
The City ◽  
Corporate Information

SIPERUMKIM is the digitization process of public service licensing recommendations for housing implementation. The utilization of information technology governance is used to facilitate monitoring and evaluating the performance of SIPERUMKIM information technology which has been implemented in Housing and Settlement Area in Salatiga city. Information technology governance is a process that can manage investment decisions related to information technology within the company to achieve goals and meet company needs. The use of COBIT 2019 analysis in information technology governance aims to help organizations achieve risk optimization, governance, and information technology management. The results of this study are in the design form of corporate information technology governance and knowing the important process recommendations for the Department of Housing and Settlement of the City of Salatiga. These three important process recommendations are APO12, DSS02, and DSS03.  

scholarly journals IMPLEMENTATION OF INFORMATION TECHNOLOGY GOVERNANCE BASED ON COBIT 4.1 IN THE CLASS I IMMIGRATION OFFICE OF TPI SEMARANG

2019 ◽  
Vol 1 (2) ◽  
pp. 49-58
Author(s):  
M. Daiva Mahdyatha Wisaputra
Keyword(s):  
Information Technology ◽  
Information Quality ◽  
Organizational Structures ◽  
Information Technology Management ◽  
Organizational Goals ◽  
Technology Governance ◽  
Information Technology Governance ◽  
Forecast Data ◽  
Speed Up ◽  
Integrate Data

Information systems will help companies integrate data, speed up and forecast data processing, improve information quality. Information technology management has many tools, one of which is Control Objectives for Information and Related Technology (COBIT) Control in COBIT is defined as a policy of procedures, practices and organizational structures designed to provide acceptable assurance that organizational goals will be achieved and events that do not expected to be anticipated.

scholarly journals KARAKTERISTIK DEWAN KOMISARIS, KOMITE DAN PENGUNGKAPAN RISIKO PERUSAHAAN

2018 ◽  
Vol 8 (2) ◽  
pp. 115
Author(s):  
Andre Falendro ◽  
Faisal Faisal ◽  
Imam Ghozali
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Significant Influence ◽  
Audit Committee ◽  
Stock Exchange ◽  
Enterprise Risk Management ◽  
Risk Disclosure ◽  
Corporate Governance Mechanisms ◽  
Enterprise Risk ◽  
Risk Management Committee

This study examines the influences of board of commissioneer and committee characteristics on the extent of enterprise risk management disclosure. The sample consists of  168 non-financial companies listed on Indonesia Stock Exchange for period of 2014-2016. A risk disclosure index is used to measure the extent of such disclosure. The results show that the presence risk management committee has a significant effect on the extent of risk disclosure. However, other board and committee characteristics doesn’t have significant influence on risk disclosure. The result of this suggests that corporate governance mechanisms, specifically board and audit committee have not fully explained their role in enhancing transparency, especially in communicating corporate risks.  

Rethinking the Concept of IT Governance

2019 ◽  
Vol 10 (2) ◽  
pp. 53-73
Author(s):  
Rodrigo Franklin Frogeri ◽  
Daniel Jardim Pardini ◽  
Ana Maria Pereira Cardoso ◽  
Pedro dos Santos Portugal Júnior ◽  
Fabrício Pelloso Piurcosky ◽  
...  
Keyword(s):  
Information Technology ◽  
Corporate Governance ◽  
Information Systems ◽  
Information Technologies ◽  
Central Element ◽  
Organizational Studies ◽  
Lexical Analysis ◽  
Technology Governance ◽  
Information Technology Governance ◽  
Concept Of Information

The concept of information technology governance (ITG) was developed with foundations in organizational studies on corporate governance, but with a central element (information technology/information systems) in the field of information systems (IS). The ITG concept has become broad and ambiguous with inaccurate assessments leading researchers to adopt a nominal view of the theme. The ITG has a weak theoretical and ontological basis and its concept in the literature is not clear. Thus, the authors established as a research aim to analyze and discuss the composition of the ITG concept in an interdisciplinary perspective. The literature of governance, corporate governance, and IS were used as the basis for the analysis of the formation of the ITG concept. ITG studies were consulted and 79 textual corpora were analyzed in light of the techniques of content and lexical analysis. The analyses allowed rethinking the concept of ITG by considering that the theme must include both governance mechanisms and have a central element that represents the Information Technologies or Information Systems.

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