CD Skripsi

Pengaruh Karakteristik Perusahaan Dan Mekanisme Corporate Governance Terhadap Penerapan Enterprise Risk Management (Erm) Di Indonesia: Efek Moderasi Fungsi Manajemen Risiko (Studi Pada Perusahaan Yang Terdaftar Di Bei Tahun 2019)

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This study aims to determine the effect of firm characteristics and corporate
governance mechanisms on the implementation of Enterprise Risk Management
(ERM) with additional testing moderating effect of risk management function on
company characteristics and the implementation of Enterprise Risk Management
(ERM). This study uses a quantitative approach using secondary data from the
company's annual report. The population in this study were companies listed on the
Indonesia Stock Exchange in 2019. The sampling technique was carried out using the
purposive sampling method which produced 248 samples. The results of multiple
regression analysis and moderation through SPSS 25 showed that firm size and type
of industry have a significant effect on Enterprise Risk Management (ERM)
implementation. Firm complexity, institutional ownership, corporate governance
mechanisms (independent commissioner, internal audit and quality of external
auditors) have no significant effect on the implementation of Enterprise Risk
Management (ERM). The risk management function is unable to moderate the
influence of firm size, firm complexity, type of industry, and institutional ownership
on the implementation of Enterprise Risk Management (ERM).
Keywords: Enterprise Risk Management (ERM), Firm Size, Firm Complexity, Type of
Industry, Institutional Ownership, Independent Commissioner, Internal
Audit, Quality of External auditor, Risk Management Function.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0086)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

ix, 77 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0086)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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