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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
Juwita Purisamya, Asharin
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Effect of Enterprise Risk Management, Leverage, and Company Size on Firm Value Indra Patanduk, Batara; Ayu Damayanti, Ratna; Juwita Purisamya, Asharin
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3403

Abstract

The purpose of this study was to test and analyze the effect of corporate risk management, leverage, and company size on firm value, both partially and simultaneously with the research subject of textile and garment subsector companies listed on the Indonesia Stock Exchange. This research uses quantitative methods with secondary data sources. The data analysis technique used is multiple linear regression using the SPSS Version 26 application. The total population that became the subject was 17 companies and a sample of 6 companies. The results of this study indicate that partially corporate risk management has a positive and significant effect on firm value. Leverage has a negative and significant effect on firm value. Company size has a positive and significant effect on firm value. While simultaneously, corporate risk management, leverage, and company size have a significant effect on firm value.
Pengaruh Pengendalian Internal, Whistleblowing System, dan Profesionalisme Auditor Internal terhadap Pencegahan Fraud (Kecurangan) Wafiq Nurazizah; Arifuddin; Juwita Purisamya, Asharin
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 18 NOMOR 2, JULI 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v18i2.35959

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengendalian internal, whistleblowing system, dan profesionalisme auditor internal terhadap pencegahan fraud (kecurangan). Data yang digunakan adalah data primer yang diperoleh langsung dari responden dengan penyebaran kuesioner. Sampel dalam penelitian ini adalah 38 auditor internal yang bekerja di Inspektorat Daerah Provinsi Sulawesi Selatan. Teknik pengambilan sampel menggunakan teknik purposive sampling. Penelitian ini menggunakan pendekatan kuantitatif dengan model analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pengendalian internal dan profesionalisme auditor internal berpengaruh positif terhadap pencegahan kecurangan, sedangkan whistleblowing system berpengaruh negatif terhadap pencegahan kecurangan. Secara bersama-sama, pengendalian internal, whistleblowing system, dan profesionalisme auditor internal berpengaruh positif terhadap pencegahan kecurangan.
Co-Authors ARIFUDDIN Ayu Damayanti, Ratna Indra Patanduk, Batara Wafiq Nurazizah