Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Trisakti
Aviani Widyastuti
Program Studi Akuntansi FEB Universitas Muhammadiyah Malang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ENTERPRISE RISK MANAGEMENT (ERM) DAN KUALITAS LAPORAN KEUANGAN BUMN DI INDONESIA Aviani Widyastuti
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.618 KB) | DOI: 10.25105/jat.v7i1.6182

Abstract

This study aims to see how disclosure of Enterprise Risk Management (ERM) to SOEs in Indonesia influences the quality of financial statements. In addition, to see the size of the company as a moderator in strengthening the relationship of ERM disclosure to the quality of financial statements. Through this type of associative research, this study uses a sample population of all SOEs in Indonesia with a 2015-2017 observation period. Based on the regression analysis using eviews, it was found that the ERM disclosure on SOEs had a negative effect on the quality of financial statements because the composition of the largest shares in SOEs was the government itself so there were many interests and also government intervention in it. In addition, company size in research strengthens the relationship of ERM disclosure to the quality of financial reports. This is because large companies tend to disclose ERM in order to gain the trust of stakeholders.Key Words : Enterprise Risk Management, Quality of Financial Statements, SOEs
Co-Authors