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Corporate Governance, Enterprise Risk Management, and Company Performance Hidayah, Retnoningrum; Faizah, Siti Nurul; Sukirman, Sukirman; Suryandari, Dhini; Zahid, Anwar
Management Analysis Journal Vol 10 No 3 (2021): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v10i3.49518

This research aims to examine the effect of good corporate governance as measured by the board of directors, audit committee, and institutional ownership on company performance with enterprise risk management as an intervening variable. The population is LQ-45 companies listed in the Indonesia Stock Exchange (BEI). The hypothesis testing is using path analysis by IBM SPSS Statistics 21 software. The results shows the board of directors has a negative effect on the company performance. The audit committees and institutional ownership have no effect on the company performance. Enterprise risk management has a positive effect on the company performance. The board of directors, audit committees, and institutional ownership have a positive effect on the enterprise risk management. This research also shows that enterprise risk management able to mediate the effect of the board of directors, and audit committees on the company performance.

Corporate Governance, Enterprise Risk Management, and Company Performance Hidayah, Retnoningrum; Faizah, Siti Nurul; Sukirman, Sukirman; Suryandari, Dhini; Zahid, Anwar
Management Analysis Journal Vol 10 No 3 (2021): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v10i3.49518

This research aims to examine the effect of good corporate governance as measured by the board of directors, audit committee, and institutional ownership on company performance with enterprise risk management as an intervening variable. The population is LQ-45 companies listed in the Indonesia Stock Exchange (BEI). The hypothesis testing is using path analysis by IBM SPSS Statistics 21 software. The results shows the board of directors has a negative effect on the company performance. The audit committees and institutional ownership have no effect on the company performance. Enterprise risk management has a positive effect on the company performance. The board of directors, audit committees, and institutional ownership have a positive effect on the enterprise risk management. This research also shows that enterprise risk management able to mediate the effect of the board of directors, and audit committees on the company performance.

Type of Industry and Environmental Disclosure Quality: Evidence from Developing Country Hidayah, Retnoningrum; Akmal, M; Suryandari, Dhini; Wahyuningrum, Indah Fajarini Sri; Suryarini, Trisni; Kayati, I N; Agustina, Linda; Rohmah, Fian Tri; Zahid, Anwar; Jayanto, Prabowo Yudo
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75480

The activities of company give a distinct pollution on the natural environment and communities. This paper aims to examine how the role of type of industry influences the quality of environmental disclosures with multi-theories. The research population is non-financial companies listed on the Indonesia Stock Exchange (IDX). The results point out that profitability could not effects on the environmental disclosure quality. Moreover, type of industry has no effect on environmental disclosure quality. In addition, the type of industry cannot moderate the relationship between profitability and the quality of environmental disclosures. This research proves the type of industry is unable to guarantee the level of quality of environmental disclosure by companies. The level of environmental disclosure quality tends to depend on management awareness in each management. This study give contribution for literature review that legitimacy theory could not be implemented. The large companies do not always prioritize environmental disclosure quality.

Determinant of Enterprise Risk Management Disclosure with the Board of Commissioners as a Moderating Variable Hidayah, Retnoningrum; Suntari; Suryarini, Trisni; Basher, Sara R; Zahid, Anwar
Jurnal Dinamika Manajemen Vol. 17 No. 1 (2026): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v17i1.27542

This study examines the effect of the independent board of commissioners and managerial ownership on enterprise risk management (ERM) disclosure. Furthermore, this study uses the board of commissioners as a moderating variable. The sample uses financial sector companies listed on the Indonesia Stock Exchange during the 2020-2023 period. This study uses a purposive sampling technique. The findings reveal that an independent board of commissioners and managerial ownership positively influence enterprise risk management (ERM) disclosure. The board of commissioners can strengthen the effect of managerial ownership on enterprise risk management disclosure. The novelty of this research lies in incorporating board size as a moderating variable in the context of ERM disclosure. Hence, this study offers new insights into the nexus between governance and risk management. This study also contributes to ERM literature by emphasizing the contingent role of board characteristics in shaping risk disclosure practices. Nevertheless, this study only focuses on financial companies. Therefore, future research should include broader industry coverage and adopt longer observation periods to enhance the generalizability and robustness of the results.

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