Article Per Year (5 Year)
p-Index From 2021 - 2026
2.551
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Auditing dan Keuangan BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Atma Jaya Accounting Reseach (AJAR) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Prosiding Seri Seminar Nasional IIJSE Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Petrus Ridaryanto
Fakultas Ekonomi Dan Bisnis Universitas Katolik Indonesia Atma Jaya
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
Differences in the Influence of Enterprise Risk Management and Internal Audit Effectiveness on Company Financial Performance Before and During the Covid-19 Pandemic Hansa, Everina; Ridaryanto, Petrus
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4696

Abstract

This research aims to examine the differences in the influence of Enterprise Risk Management and the effectiveness of internal audit on the Company's financial performance before and during the COVID-19 pandemic. The sample in this research was 85 primary consumer goods sector companies listed on the Indonesia Stock Exchange. Data analysis was carried out using multiple linear regression techniques with the help of the SmartPLS 4 program. The results of this research show that (1) Enterprise Risk Management has a positive effect on company financial performance, companies with high Enterprise Risk Management have high company financial performance; (2) The effectiveness of internal audit has a positive effect on the company's financial performance, companies with effective internal audit have higher financial performance; (3) There is a difference in the influence of Enterprise Risk Management on the company's financial performance before and during the COVID-19 pandemic, where during the COVID-19 pandemic, the influence of Enterprise Risk Management on the company's financial performance weakened so that a high value of Enterprise Risk Management may not necessarily improve performance. company finances during the COVID-19 pandemic; (4) There is no difference in the influence of internal audit effectiveness on the company's financial performance before and during the COVID-19 pandemic.
Co-Authors A. S. Marsudi Almatius Marsudi Esther Monica Setiawan Felisitas Nicko Fiddini, Fadia Tara Hansa, Everina Lily Suhaily Nauli, Cindy Nicko, Felisitas Renato Sitompul Sari, Agnes Kartika Mutiara Setiawan, Esther Monica Sinta Boentoro Sinta Boentoro Siregar, Anitaria Sitompul, Renato Sudiardjo, Ferryanto