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The Impact of the Implementation of Enterprise Risk Management Dimensions on Increasing Company Value Ayu Lestari, Mey; Nurhadianto, Toni
Journal Economic Business Innovation Vol. 1 No. 1 (2024): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i1.5

Abstract

The purpose of this study is to evaluate how enterprise risk management affects the value of the company. Secondary data were employed in this investigation. Using a sample of 308 manufacturing firms listed between 2020 and 2023 on the Indonesian Stock Exchange, the sampling technique employed is Purposive Sampling. Multiple linear regression analysis is the strategy utilized for data analysis. As demonstrated by the findings, the firm value was positively impacted by the Risk Assessment dimension, but not by the Internal Environment, Objective Setting, Risk Recognition, Risk Respons, Control Operations, Information, and Communication, or Monitoring dimensions.
FINANCIAL DISTRESS: CONSUMER CYCLICALS SECTOR COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE Oktavia , Indri; Nurhadianto, Toni; Susilo, Ghina Fitri Ariesta
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 8 No. 2 (2023): Oktober 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v8i2.1039

Abstract

This research aimed to prove empirically the effect of risk management disclosure and debt policy on financial distress. The data used in this research was secondary data obtained from company annual reports. The technique of the sample selection used was purposive sampling method resulting a total of 61 sample data on consumer cyclicals sector companies listed in the Indonesia Stock Exchange (IDX) for the period 2019-2021. The method used was logistic regression with SPSS version 25 as the data analysis tool. The results of this research proved that the debt policy variable has a significant positive effect on financial distress, while the risk management disclosure variable has no effect on financial distress.
Analisis Faktor Penerapan Transparansi Pelaporan Keuangan Daerah: Studi pada Kabupaten Pesawaran, Provinsi Lampung: Analisis Faktor Penerapan Transparansi Pelaporan Keuangan Daerah: Studi pada Kabupaten Pesawaran, Provinsi Lampung Nurwidiawati, Selfi; Nurhadianto, Toni
Borobudur Accounting Review Vol. 1 No. 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.6220

Abstract

Saat ini, masyarakat tidak puas terhadap kinerja pemerintah, hal ini dikarenakan banyaknya praktik korupsi yang melibatkan para pejabat publik. Konsekuensi dari fenomena tersebut, masyarakat menuntut agar pemerintah lebih transparan terhadap laporan keuangan daerah. Bentuk tanggapan pemerintah atas tuntutan masyarakat, maka diterbitkan peraturan perundangan yang mengatur tentang transparansi daerah yang diharapkan dapat mendorong pemerintah daerah untuk lebih terbuka terhadap informasi. Namun beberapa penelitian yang telah dilakukan menunjukkan bahwa masih banyak pemerintah daerah yang belum melaksanakan transparansi. Maka, penelitian ini bertujuan untuk menguji faktor-faktor yang mungkin berpengaruh terhadap peningkatan transparansi pelaporan keuangan daerah. Penelitian ini dilakukan di Organisasi Perangkat Daerah di Kabupaten Pesawaran dengan sampel sebanyak 59 responden. Penelitian ini menggunkan uji regresi linear berganda. Hasil penelitian ini menunjukan bahwa Tekanan eksternal dan kompetensi sumber daya manusia berpengaruh positif terhadap transparansi pelaporan keuangan daerah. Sedangkan, Ketidakpastian Lingkungan dan komitmen manajemen tidak berpengaruh terhadap transparansi pelaporan keuangan daerah.