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All Journal IQTISHODUNA EL-MUHASABA El Dinar Infestasi Jurnal Akuntansi dan Perpajakan Akuisisi : Jurnal Akuntansi Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal Jurnal Equity Jurnal Edueco Journal of Islamic Accounting and Finance Research Jurnal Riset Akuntansi Politala Jurnal Akuntansi AKUNESA Equity
Nawirah Nawirah
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Disclosure of COSO Framework, Firm Size, Institutional Ownership, Profitability, and Leverage in Property Companies on JII70 Zuraidah, Zuraidah; Puwandani, Eranikan Rahma; Ramadhany, Nerisha Putri; Nawirah, Nawirah
IQTISHODUNA IQTISHODUNA (Vol. 21, No. 2, 2025)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v21i2.23936

Abstract

This research aims to examine the disclosure of the COSO ERM-Framework in Property Sector Companies listed on the Jakarta Islamic Index 70 (JII70) and empirically demonstrate the influence of firm size, institutional ownership, profitability, and leverage on ERM data of Property Sector Companies listed on the Jakarta Islamic Index 70. The study adopts a quantitative method, utilizing secondary data obtained from the Jakarta Islamic Index 70 website. The sample consists of 9 property sector companies. Data collection is conducted through time series data from 2018 to 2022, while data analysis employs linear regression. This research can serve as a reference for each company to be more cautious in implementing policies, and it is expected that management will intensify and implement ERM in their respective businesses to facilitate better risk management for property sector companies in JII70. The difference between this research and previous studies lies in the variables and companies under examination. Previous research tends to focus on manufacturing or non-financial companies as subjects, whereas this study selects Property Sector Companies listed on JII70 as its subject. Because the property sector company is a business sector that dominates the sub-sectors in JII70. The findings of this research indicate that, partially, firm size, institutional ownership, profitability, and leverage do not have a significant effect on the COSO ERM-Framework. However, based on the research results, it is evident that firm size, institutional ownership, profitability, and leverage collectively have an impact on the COSO ERM-Framework.
Co-Authors Afif, Ifa Rosania Devita Nur Romadhoni Ditya Permatasari Farahiyah Sartika Ifa Rosania Afif Irmawati, Farida Khayatul Izzah Manshur, Yusrotul Afiyah Mohamat Chazim Fikri Nurjannah, Evira Afif Nurkhasannah, Meylia Nurul Hafizza Pangestu, Alya Diajeng Puwandani, Eranikan Rahma Rabbani, Fachri Maulida Ramadhany, Nerisha Putri S, Lulu Ilmang Setiani Setiani, Setiani Ula, Nimatul Wahyuda, Muhamad Ridho Zulvia, Awin Rahma ZURAIDAH ZURAIDAH