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Part 1: Document Description
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Citation |
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Title: |
DETERMINANT VARIABLES OF ENTERPRISE RISK MANAGEMENT (ERM), AUDIT OPINIONS AND COMPANY VALUE ON INSURANCE EMITENTS LISTED IN INDONESIA STOCK EXCHANGE |
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Identification Number: |
doi:10.34820/FK2/CXSXFS |
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Distributor: |
Telkom University Dataverse |
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Date of Distribution: |
2022-03-28 |
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Version: |
1 |
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Bibliographic Citation: |
Farida, Ajeng, 2022, "DETERMINANT VARIABLES OF ENTERPRISE RISK MANAGEMENT (ERM), AUDIT OPINIONS AND COMPANY VALUE ON INSURANCE EMITENTS LISTED IN INDONESIA STOCK EXCHANGE", https://doi.org/10.34820/FK2/CXSXFS, Telkom University Dataverse, V1 |
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Citation |
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Title: |
DETERMINANT VARIABLES OF ENTERPRISE RISK MANAGEMENT (ERM), AUDIT OPINIONS AND COMPANY VALUE ON INSURANCE EMITENTS LISTED IN INDONESIA STOCK EXCHANGE |
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Identification Number: |
doi:10.34820/FK2/CXSXFS |
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Authoring Entity: |
Farida, Ajeng (Universitas Telkom) |
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Distributor: |
Telkom University Dataverse |
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Access Authority: |
Farida, Ajeng |
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Depositor: |
Farida, Ajeng |
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Date of Deposit: |
2022-03-28 |
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Study Scope |
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Keywords: |
Business and Management, Independent Commissioner; Company Size; Leverage; Risk Management Committee (RMC); Enterprise Risk Management (ERM); Audit Opinion; Firm Value |
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Abstract: |
Risk is inherent uncertainty and must be faced in working life both individually and in an organization. Risks in the form of uncertainty occur due to lack or unavailability of sufficient information about what will happen in the company in the future. This study aims to test and obtain empirical results about determinants of Enterprise Risk Management (ERM) disclosure, audit opinion, and company value by using independent commissioner variables, company size, Leverage, and Risk Management Committee (RMC). The population in this study were all insurance issuers listed on the Indonesia Stock Exchange in 2013-2017 the amount of 15 companies. The sampling technique was carried out using the Purposive Sampling method which produced 12 samples during from 2013-2017. The data used is secondary data with documentation techniques consisting of annual reports of insurance issuers in 2013-2017. The tool used to test hypotheses using path analysis with SPSS Version 22. The results show that company size, leverage, and RMC have a significant effect on ERM disclosure. However, independent commissioners have no significant effect on ERM. For further researchers can use objects such as mining companies that have a higher potential risk. |
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Methodology and Processing |
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Sources Statement |
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Data Access |
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Notes: |
CC0 Waiver |
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Other Study Description Materials |
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Label: |
Ajeng_Determinant Variables Of Enterprise Risk.pdf |
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Notes: |
application/pdf |