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All Journal Jurnal Investasi Outline Journal of Management and Accounting Outline Journal of Economic Studies
Nurjaman
Universitas Wiralodra
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analysis of Factors Influencing Risk Management of Non-financial Companies Listed on the IDX Nurjaman; Abdul Fatah Hassanudin; Agus Rahmadsyah; Amir Hakim
Outline Journal of Economic Studies Vol. 2 No. 1: March 2023
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojes.v2i1.87

Abstract

Risk management is the company's efforts to manage various risks that occur. Risk Management is very important for companies in managing and avoiding company risks. This study aims to analyze the factors that influence risk management in companies. Several factors that affect risk management are Profitability, Leverage, Company Size, Industry Type, and Business Complexity. This research was conducted on non-financial companies on the Indonesian Stock Exchange. The sample collection method used is purposive sampling in which the research sample is included in the predetermined criteria. This study uses a quantitative method with multiple linear regression analysis. The results of the study show that the factors that influence risk management, namely Profitability, Leverage, Company Size, Industry Type, and Business Complexity, have an effect on company Risk Management. It is important for companies to pay attention to and manage their risk management as a step to control and minimize the risks that exist in the company.
MANAJEMEN RISIKO DAN FAKTOR YANG MEMPENGARUHI PENGUNGKAPANNYA DI BURSA EFEK INDONESIA TAHUN 2020 Abdul Fatah Hassanudin; Nurjaman; Azizul Kholis; Bambang Satriawan
Jurnal Investasi Vol. 8 No. 2 (2022): Jurnal Investasi April 2022
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v8i2.204

Abstract

Manajemen risiko adalah suatu hal yang sangat penting untuk diteliti karena pengungkapan, hal ini dapat berpengaruh terhadap kepercayaan public kepada perusahaan. Untuk itu penelitian ini akan menguji manajemen risiko dan factor yang mempengaruhi pengungkapannya meliputi Pertumbuhan laba, Nilai Perusahaan, ukuran perusahaan, jenis industri, dan kompleksitas bisnis. Populasi mencakup seluruh perusahaan di PT BEI dan sampel terfokus pada perusahaan yang menjalankan bisnis non keuangan, yaitu sebanyak 257 perusahaan yang bersumber dari website www.idx.co.id. Pengujian hipotesis menggunakan teknik analisis statistic regresi berganda yang dijalankan melalui aplikasi SPSS versi 21. Secara teoritis penelitian ini didasarkan pada teori signal yaitu para pelaku pasar akan merespon informasi apapun yang muncul dipermukaan. Hasil penelitian menunjukkan bahwa seluruh variabel berpengaruh secara signifikan baik parsial maupun simultan terhadap pengungkapan manajemen risiko perusahaan. Hal ini dapat di lihat dari nilai F hitung (13,54) > F tabel (2,25) dan nilai signifikansi 0,000 < 0,05. Keterbatasan penelitian ini hanya pada satu tahun pengamatan sehingga perubahan risiko perusahaan tidak dapat terdeteksi. Saran untuk penelitian selanjutnya agar menambah tahun observasi penelitian.
Professional Ethics Of Accountants In Sme Accounting: Practices and Implications Abdul Fatah Hassanudin; Nurjaman; Iin Srimulyani
Outline Journal of Management and Accounting Vol. 5 No. 1 (2026): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/jb428r30

Abstract

This study aims to analyze the role of accountants’ professional ethics in the accounting practices of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, particularly in addressing implementation challenges and their implications for financial reporting quality and stakeholder trust. This research employs a qualitative approach using a case study method conducted on MSMEs in Bandung. Data were collected through in-depth interviews, direct observations, and document analysis to obtain a comprehensive understanding of accounting practices. The findings indicate that the application of professional ethical principles, including integrity, objectivity, and confidentiality, contributes significantly to improving transparency and reliability in financial reporting. However, limitations in knowledge, human resources, and accounting systems remain key challenges in their implementation. Therefore, this study recommends the provision of ethics training and the development of simple and applicable accounting systems to enhance the sustainability and accountability of MSMEs.
Co-Authors Abdul Fatah Hassanudin Agus Rahmadsyah Amir Hakim Azizul Kholis Bambang Satriawan Iin Srimulyani