Analisis Faktor yang Mempengaruhi Enterprise Risk Management
DOI:
https://doi.org/10.33558/optimal.v16i2.5709Keywords:
Kata Kunci: leverage keuangan, persaingan industry, ukuran perusahaan, ERM.Abstract
This research aims to produce empirical facts / models that can explain the factors that influence ERM. To test the hypothesis that has been formulated through proving the results of the research used in statistical calculations so that the results of proof showing the rejection of Ho or acceptance of Ha are obtained. In this research, the research object was Manufacturing Companies in the Consumer Goods Industry Sector in 2019. The results of the F test show that financial leverage, company complexity and company size jointly affect ERM. The results of the t test show that financial leverage has a significant negative effect on ERM, firm size has a significant positive effect on ERM, and industry competition has no significant effect on ERM.
keywords: financial leverage, industry competition, company size, ERM.
Downloads
References
Bambang, Riyanto. 2011. Dasar-Dasar Pembelajaran Perusahaan Edisi Keempat. Yogyakarta: BPFE
Brigham, Weston Eugene F. dan Joel F. Houston., 1998. Dasar-dasar Manajemen Keuangan, Edisi ke-8. Jakarta: Erlangga.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2004. Enterprise Risk Management– Integrated Framework. New York
Committee of Sponsoring Organizations of the Treadway Commission. (2017). COSO ERM Integrated Framework : Aligning Risk with Strategy and Performance. Public Exposure Juni 2017.
Djojosoedarso, Soeisno. (2003). Prinsip-Prinsip Manajemen Risiko dan Asuransi. Jakarta: Salemba Empat
Gordon, L. A., Loeb, M. P., & Tseng, C. Y. (2009). Enterprise risk management and firm performance: A contingency perspective. Journal of Accounting and Public Policy, 28(4), 301–327. https://doi.org/10.1016/j.jaccpubpol.2009.06.006
Gujarati, Damodar. 2007. Ekonometri Dasar. Terjemahan: Sumarno Zain. Jakarta: Erlangga.
Hery. (2014). Manajemen Risiko. Cetakan ke 14. Jakarta : PT. Bumi Aksara.
Horne, J.C.V. & Wachowicz, J.M. 2005. Prinsip-Prinsip Manajemen Keuangan. Edisi 12 (diterjemahkan oleh Fitriasari, D & Kwary, D.A ). Salemba Empat. Jakarta
Jogiyanto, H.M. 2010. Metodologi Penelitian Bisnis.Edisi Keempat. Yogyakarta: BPFE.
Mamduh. 2016. Manajemen Risiko. Yogyakarta: UPP STIM YKPN
Siagian, D., dan Sugiarto. 2011. Metode Statistika. Jakarta: Gramedia Pustaka Utama.
Subramanyam, K. R. (2014). Financial statement analysis. McGraw Hill Education.. In Journal of Chemical Information and Modeling (Vol. 53, Issue 9).
Sudana, I Made, (2011), Manajemen Keuangan Perusahaan Teori & Praktek, Erlangga, Jakarta.
Sugiyono. 2010. Metodologi Penelitian Bisnis. Jakarta: Salemba Empat
Sujoko & Soebiantoro, U. 2010. Pengaruh Struktur Kepemilikan Saham, Leverage, Faktor Intern dan Faktor Ekstern terhadap Nilai Perusahaan. Jurnal Manajemen dan Kewirausahaan, Vol 9, 47.