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Agnes Susana Merry Purwanti
Sekolah Tinggi Ilmu Ekonomi Gentiaras
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Risk Management, Leverage, Firm Size, and Their Effect on Financial Performance Vanessa Florencia; Victoria Ari Palma Akadiati; Agnes Susana Merry Purwati
Global Economics: International Journal of Economic, Social and Development Sciences Vol. 3 No. 2 (2026): June: Global Economics - International Journal of Economic, Social and Developm
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleconomics.v3i2.483

Abstract

This study aims to examine and analyze the effect of risk management, measured using the Enterprise Risk Management Disclosure Index (ERMDI), leverage, and firm size on corporate financial performance. This research employs a quantitative approach using secondary data obtained from annual reports and financial statements of companies listed on the Indonesia Stock Exchange as the research sample during the observation period of 2020 -2024. The sampling technique used was purposive sampling. Data analysis was conducted using multiple linear regression, preceded by classical assumption tests, and hypothesis testing was carried out using t-tests and F-tests. The results show that, partially, leverage and firm size have a significant effect on financial performance, while risk management measured using the ERMDI does not have a significant effect. Simultaneous testing indicates that risk management, leverage, and firm size collectively have a significant effect on financial performance. These findings suggest that funding structure and company scale are more dominant factors in improving financial performance compared to the level of risk management disclosure. This research contributes to the development of literature on the factors influencing financial performance and can serve as a consideration for corporate management in formulating policies related to capital structure management, business scale expansion, and the more effective implementation of risk management.
Menakar Nilai Perusahaan: Uji Kausalitas pada Kepemilikan Institusional dan Kebijakan Hutang Suwandi Suwandi; Elisabet Luju; Melinda Melinda; Yose Ega Mulyadi; Victoria Ari Palma Akadiati; Maria Lusiana Yulianti; Agnes Susana Merry Purwati; Abdurohim Abdurohim
Akuntansi Vol. 1 No. 3 (2022): September: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i3.62

Abstract

The value of companies in various large companies in Indonesia is still not optimal. This causal study aims to examine the effect of institutional ownership and debt policy on firm value in cosmetics and household sub-sector manufacturing companies on the Indonesia Stock Exchange for the 2015-2021 period. A total of 5 sample companies were identified from a total of 10 companies, so that 35 observational data were collected based on purposive sampling technique. The company's financial statement data is collected through the www.idx.co.id page using documentation techniques. The data that has been collected was analyzed using multiple linear regression. The data was processed using SPSS version 23 program. The results showed that, partially institutional ownership had a negative and significant effect on firm value, while debt policy had a positive and significant effect on firm value. Meanwhile, simultaneously, institutional ownership and debt policy have a significant effect on firm value. Following up on the results of this study, the initial identification of firm value on the Indonesia Stock Exchange should be optimized through the assessment of institutional ownership and debt policy, so as to encourage an increase in firm value.
Co-Authors Abdurohim Abdurohim Elisabet Luju Imelda Sinaga, Imelda Kusnadi Kusnadi Maria Lusiana Yulianti Melinda Melinda Merry Susanti Miswan Gumanti Satria Abadi Sumiyati, Lydia Suwandi Vanessa Florencia Victoria Ari Palma Akadiati Yose Ega Mulyadi