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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi dan Bisnis
Hasnan, Suhaily
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Chief risk officer and audit fee: An investigation from financial industries in Indonesia Andriani, Vina Kusuma; Harymawan, Iman; Hasnan, Suhaily
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.9322

Abstract

Penunjukan seorang CRO (Chief Risk Officer) mempengaruhi implementasi ERM (Enterprise Risk Management), yang mengurangi risiko dan menurunkan biaya audit. Peraturan Otoritas Jasa Keuangan No. 17/2014 di Indonesia mengharuskan perusahaan memiliki RMC (Risk Management Committee), yang berbeda dengan posisi CRO yang setara dengan C-Level. Studi ini menguji dampak dari keberadaan CRO terhadap biaya audit eksternal. Data yang digunakan adalah perusahaan-perusahaan keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011 sampai 2020. Hasilnya menunjukkan bahwa perusahaan yang menggunakan CRO memiliki risiko yang lebih rendah, yang pada gilirannya mengurangi biaya audit. Selain itu, keahlian seorang CRO juga berdampak pada ERM yang lebih tinggi, yang kemudian mempengaruhi pengurangan biaya audit. Studi ini memberikan kontribusi kepada dunia praktis dengan mendukung penunjukan CRO dengan tujuan mengurangi risiko perusahaan. Dengan demikian, perusahaan dapat memberikan kinerja yang lebih baik.
DETERMINATION OF FIRM VALUE THROUGH GOOD CORPORATE GOVERNANCE, CAPITAL STRUCTURE, AND FIRM SIZE: A STUDY OF IICD AWARDEES 2021–2024 Wiritanaya, Rara; Kusumaningtias, Rohmawati; Hasnan, Suhaily
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3863

Abstract

Introduction: This study examines the effect of Good Corporate Governance, capital structure, and firm size on firm value in companies receiving the Indonesia Institute for Corporate Directorship Corporate Governance Award during 2021–2024.Methods: This research uses a quantitative approach with secondary data from annual reports and financial statements of 17 awardee companies selected through purposive sampling. Data are analyzed using multiple linear regression. Firm value is measured by Tobin’s Q, Good Corporate Governance by the board of directors, independent commissioners, audit committee, and board meeting frequency, capital structure by the debt to equity ratio, and firm size by the natural logarithm of total assets.Results: The results show that the board of directors and capital structure have a positive and significant effect on firm value, while independent commissioners, audit committee, and board meeting frequency are not significant. Firm size has a significant negative effect on firm value. All variables jointly affect firm value.Conclusion and suggestion: The findings indicate that effective governance mechanisms and optimal capital structure are essential for enhancing firm value. Keywords: Capital Structure, Company Size, Company Value, Good Corporate Governance, Tobin’s Q
Co-Authors Andriani, Vina Kusuma Iman Harymawan ROHMAWATI KUSUMANINGTIAS Wiritanaya, Rara