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All Journal The International Journal of Accounting and Business Society Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Atmanto , Dwi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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STUDI PERBANDINGAN TENTANG REGULASI PERSAINGAN USAHA DI INDONESIA DENGAN ANTITRUST LAW DI AMERIKA. Atmanto , Dwi; Dewi , Retno Sari
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 2 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i2.684

Abstract

Competition Law plays an important role in economic life in terms of business competition. This article compares competition law in Indonesia with competition law in the United States using a comparative study approach with a normative legal method based on legal documents and primary literature. Based on the findings of comparative research on competition law in Indonesia with competition law in the United States, it was found that there are differences in historical background, legal system and economic structure which resulted in the birth of different approaches in regulating and enforcing competition law. The purpose of this article is to provide a comprehensive understanding of the differences in the concept of legal rules on competition in Indonesia with competition in the United States.
Analysis Of The Influence Of Corporate Governance And Enterprise Risk Management Coso On Firm Performance With The Mediation Role Of Operational Efficiency kaban, ekin; Muhammad , Saifi; Atmanto , Dwi; imamah, Nur
The International Journal of Accounting and Business Society Vol. 33 No. 3 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.3.915

Abstract

Purpose — This study investigates the effects of Enterprise Risk Management (ERM) and Good Corporate Governance (GCG) on firm performance, with operational efficiency serving as a mediating variable, using secondary data from KBMI 3 banks in Indonesia over five years Design/methodology/approach — The analysis, conducted through Partial Least Squares Structural Equation Modeling (PLS-SEM), shows that ERM has a significant positive effect on operational efficiency (β = 0.29, p = 0.01) and firm performance (β = 0.27, p < 0.05). At the same time, GCG does not exhibit a significant direct impact on either outcome. Both ERM and GCG significantly influence operational efficiency. Still, their direct effect on firm performance is not statistically significant (β = 0.03, p = 0.40), suggesting the presence of indirect pathways and external moderating factors. Findings — These results provide empirical support for the role of operational efficiency as a partial mediator between ERM and firm performance, contributing to a deeper understanding of performance dynamics in the Indonesian banking sector. Practical implications — The study advances existing literature by embedding efficiency into the governance–risk–performance nexus. It offers useful insights for banking practitioners and regulators to enhance risk alignment, internal process integration, and sustainable performance management. Originality/value — The study advances existing literature by embedding operational efficiency into the governance–risk–performance nexus. It provides empirical support for the role of operational efficiency as a partial mediator between ERM and firm performance, contributing to a deeper understanding of performance dynamics in the Indonesian banking sector (KBMI 3 banks). It offers practical insights for banking practitioners and regulators to enhance risk alignment, internal process integration, and sustainable performance management.
Co-Authors Dewi , Retno Sari kaban, ekin Muhammad , Saifi Nur Imamah