Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Accounting, Management and Islamic Economics
Indhira Yuliyana Rosya
Indonesia Banking School
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN KUALITAS LAPORAN KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PENERIMA CORPORATE IMAGE AWARD Indhira Yuliyana Rosya; Nova Novita
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i2.462

Abstract

This study aims to determine the effect of enterprise risk management disclosure on the quality of financial reports in companies receiving corporate image awards. This research was conducted on companies receiving the Corporate Image Award in the categories of national airlines, car tires, two-wheeled automotive, four-wheeled automotive, coal mining, oil & gas mining, and cement for the 2015-2019 period. This study uses purposive sampling technique and secondary analysis using quantitative methods. This observation uses the random effect method and multiple linear regression analysis which is used to test the hypothesis. The results of this study indicate that the disclosure of enterprise risk management has a negative effect on the quality of financial statements, and firm size can strengthen the effect of using enterprise risk management disclosures on the quality of financial statements.
Co-Authors Nova Novita