CD Tesis

Faktor–Faktor yang Mempengaruhi Kondisi Keuangan dengan Enteprise Risk Management sebagai Variabel Moderasi

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Financial condition is the ability of a company to be able to fulfill its financial obligations in a timely manner. Financial conditions can be categorized as healthy and unhealthy financial conditions. The purpose of this research is to determine the influence of the Independent Board of Commissioners, Sales Growth and Leverage on financial conditions moderated by Enterprise Risk Management (ERM) in Wholesale and Retail Trade Subsector Companies Listed on the Indonesia Stock Exchange (BEI) in 2017-2021.
The population in this research is the Large Trade and Retail Trade Subsector Companies listed on the Indonesia Stock Exchange in 2017-2021, totaling 50 companies. Sampling in this research used the census method where the entire population was sampled in this research. The data used is secondary data sourced from the company's annual report. The data analysis technique uses moderated regression analysis (MRA).
The research results show that the Independent Board of Commissioners, Sales Growth and Leverage have an influence on financial conditions, while Enterprise Risk Management is only able to moderate the relationship between Sales Growth and financial conditions, while Enterprise Risk Management is unable to moderate the relationship between the Independent Board of Commissioners and Leverage on financial conditions.


Key words : Financial condition, independent board of commissioners, sales growth, leverage, enterprise risk management

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2110247620

Penerbit

Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2110247620

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

Jaka

Versi lain/terkait

Lampiran Berkas

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