PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN KUALITAS LAPORAN KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PENERIMA CORPORATE IMAGE AWARD

Authors

  • Indhira Yuliyana Rosya Indonesia Banking School
  • Nova Novita Indonesia Banking School

Keywords:

Enterprise Risk Management, Company Size, Quality of Financial Reports

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.

References

Adedapo, K., & Samuel, L. (2019). Firm Characteristics and Financial Reporting Quality: Evidence from Non-Financial Firms in Nigeria. International Journal of Economics, Management and Accounting, 27(2), 445–472. https://doi.org/https://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/618

Agustina, L., & Baroroh, N. (2016). The relationship between Enterprise Risk Management (ERM) and firm value mediated through the financial performance. Review of Integrative Business and Economics Research, 5(1), 128–138.

Asegdew, K. (2016). Determinants of Financial Reporting Quality: Evidence from Large Manufacturing Share Companies of Addis Ababa. May 1–83.

Aulawy, M. A., & Utomo, D. C. (2021). Ukuran Perusahaan Terhadap Kualitas Pelaporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019). Jurnal Akuntansi, 10, 1–10.

Cohen, J.R., Krishnamoorthy, G. & Wright, A. (2004). The Corporate Governance Mosaic and Financial Reporting Quality.

COSO. (2004). Enterprise Risk Management-Integrated Framework. Sarbanes-Oxley Guide for Finance and Information Technology Professionals, September, 224–232. https://doi.org/10.1002/9781119201939.app4

COSO. (2017). Enterprise Risk Management. Integrating with strategy and performance. Committee of Sponsoring Organizations of the Treadway Commission, June, 16. https://www.coso.org/Documents/2017-COSO-ERM-Integrating-with-Strategy-and- Performance-Executive-Summary.pdf

Darwis, H. (2009). Ukuran Perusahaan, Profitabilitas, dan Financial Leverage terhadap pengungkapan tanggung jawab sosial perusahaan high profile di BEI. Jurnal Keuangan Dan Perbankan, 13(1), 52–61.

Davidson, W. n., Jiraporn, P., Kim, Y. S & Nemec, C. (2004). Earnings Management Following Duality-Creating Successions: Ethnostatistics, Impression Management, and Agency Theory. Academy of Management Journal, 47(2), 267–275.

Dechow, P., Sloan, R. & Sweeney, A. (1995). Detecting earning management. The accounting review. Journal of Accounting and Economics, 70(2), 193–225.

Devi, S., Budiasih, I. G. N., & Badera, I. D. N. (2017). Pengaruh Pengungkapan Enterprise Risk Management Dan Pengungkapan Intellectual Capital Terhadap Nilai Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, 14(1), 20–45. https://doi.org/10.21002/jaki.2017.02

Donald E. Kieso, Jerry J. Weygandt, T. D. W. (2017). Intermediate Accounting, 3rd Edition, IFRS Edition. https://doi.org/978-1-119-37293-6

Fanani, Z. (2006). Manajemen Laba : Bukti Dari Set Kesempatan Investasi, Utang, Kos Politis, dan Konsentrasi Pasar pada Pasar Yang Sedang Berkembang. Simposium Nasional Akuntansi, 23–26.

Fayola, D. N. W. B., & Nurbaiti, A. (2020). Pengaruh Ukuran Perusahaan, Konsentrasi Kepemilikan, Reputasi Auditor dan Risk Management Committee terhadap Pengungkapan Enterprise Risk Management. Jurnal Ilmiah Akuntansi, 5(1), 01. http://dx.doi.org/10.23887/jia.v5i1.23090

Ghozali, I. (2009). Aplikasi Analisis Multivariate dengan Program SPSS. In Book. Badan Penerbit Diponegoro.

Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. In Book. Badan Penerbit Diponegoro.

Gujarati, D. N. (2004). Basic Econometrics. 4th Edition, McGraw-Hill Companies. In Science (Vol. 328, Issue 5984). https://doi.org/10.1126/science.1186874

Hameed, W. U., Waseem, M., Sabir, S. A., & Dahri, Ph.D, A. S. (2020). Effect of enterprise risk management system and implementation problem on financial performance: An empirical evidence from Malaysian listed firms. Abasyn Journal of Social Sciences, January. https://doi.org/10.34091/jass.13.1.02

Iswajuni, I., Soetedjo, S., & Manasikana, A. (2018). Pengaruh Enterprise Risk Management (Erm) Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 6(1), 67–73. https://doi.org/10.30871/jaemb.v6i1.812

Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. In Journal Of Financial Economics (Vol. 3). Q North- Holland Publishing Company. https://doi.org/10.1016/0304-405X(76)90026-X

Jerry, M., & Saidu, S. (2018). The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria. Iranian Journal of Accounting, Auditing & Finance, 2(1), 19–47. https://doi.org/10.22067/ijaaf.v2i1.69781

Jin dan Machfoedz. (1998). Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba Pada Perusahaan Yang Terdaftar Di Bursa Efek Jakarta. Jurnal RIset Akuntansi Indonesia, 1(2), 179–191.

Karami, M. O. A. A. (2014). Firm Characteristics and Financial Reporting Quality of Quoted Listed Companies in Tehran Stock Exchange. Gournal of Iranian Accounting Review, Volume 1(4), 1–22.

Laisasikorn, K., & Rompho, N. (2014). A study of the relationship between a successful enterprise risk management system, a performance measurement system and the financial performance of Thai listed companies. The Journal of Applied Business and Economics, 16(2), 81.

Lin, Y., Wen, M. M., & Yu, J. (2012). Enterprise Risk Management: Strategic Antecedents, Risk Integration, and Performance. North American Actuarial Journal, 16(1), 1–28. http://dx.doi.org/10.1080/10920277.2012.10590630

Madu, M., & Hassan, S. U. (2021). Enterprise Risk Management and Financial Reporting Quality : Evidence from Listed Nigerian Non-financial Firms. Journal of Risk and Financial Studies, 2(1), 43–70.

Mahboub, R. (2017). Main determinants of financial reporting quality in the Lebanese banking sector. European Research Studies Journal, 20(4), 706–726. https://doi.org/10.35808/ersj/922

Mukhlasin. (2002). Analisis Pemilihan Metode Akuntansi Perserdiaan Berdasarkan Hipotesis. 2(1), 21–39.

Olamide, O., Uwalomwa, U., & Uwuigbe, O. R. (2015). The Effect Of Risk Management on Bank’s Financial Performance in Nigeria. Vision 2020: Sustainable Growth, Economic Development, and Global Competitiveness - Proceedings of the 23rd International Business Information Management Association Conference, IBIMA 2014, 1, 2795–2806. https://doi.org/10.5171/2015.239854

Oluwafemi, Adeusi, S. (2014). Risk Management and Financial Performance Of Banks In Nigeria. IOSR Journal of Business and Management, 14(6), 52–56. https://doi.org/10.9790/487x-1465256

Putri, C. W. A., & Indriani, M. (2020). Firm Characteristics and Financial Reporting Quality: A Case of Property and Real Estate Companies listed in Indonesian Stock Exchange. Journal of Accounting Research, Organization and Economics, 2(3), 193–202. https://doi.org/10.24815/jaroe.v2i3.14849

Rafika, M. (2018). Pengaruh Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Kualitas Laporan Keuangan Dengan Profitabilitas Sebagai Variabel Moderating Perusahaan Manufaktur di BEI Tahun 2014- 2018”. Journal Ecobisma, 5(2),

https://doi.org/10.36987/ecobi.v5i2.53

Raharjo, T. B. (2017). Pengaruh Karakteristik Perusahaan Terhadap Kualitas Pelaporan Keuangan dan Dampaknya Terhadap Efisiensi Investasi. Jurnal Ilmu Akuntansi, 10(2), 391–404.

Rustiarini, N. W. (2012). Corporate Governance, Konsentrasi Kepemilikkan, dan Pengungkapan Enterprise Risk Management. Jurnal Manajemen Keuangan Dan Akuntabilitas, 11(2), 279–298.

Sugiyono, P. D. (2013). Metode Penelitian Kuantitatif, Kualitatif, dan R&D.

Sunarto, & Budi, A. P. (2010). Pengaruh Leverage , Ukuran Dan Pertumbuhan Perusahaan Terhadap Profitabilitas. Telaah Manajemen Marlien, 6(1), 86–103.

Supandi, T. N., & Suryani, E. (2020). Pengaruh Enterprise Risk Management, Financial Distress dan Kualitas Audit terhadap Integritas Laporan Keuangan pada Perusahaan Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia periode 2016-2018. E- Proceeding of Management, 7(2), 2833–2840.

Wadesango N, M. C. (2017). The Effectiveness of Enterprise Risk Management and Internal Audit Function on Quality of Financial Reporting in Universities. Journal of Economics and Behavioral Studies, 9(1), 230–241. https://doi.org/10.22610/jebs.v9i4(J).1836

Watts, R., Zimmerman, J. (1986). Positive Accounting Theory. Englewood Cliffs, NJ, USA.

Widyastuti, A. (2020). Enterprise Risk Management (Erm) Dan Kualitas Laporan Keuangan Bumn Di Indonesia. Jurnal Akuntansi Trisakti, 7(1), 4154.

http://dx.doi.org/10.25105/jat.v7i1.6182

Widyiawati, W., & Halmawati, H. (2018). Pengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Enterprise Risk Management (ERM) Disclosure (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2017). Wahana Riset Akuntansi, 6(2), 1281. https://doi.org/10.24036/wra.v6i2.102512

Downloads

Published

2023-12-25
Abstract Views: 16 | File Downloads: 13