Enterprise Risk Management (Erm) Dan Kualitas Laporan Keuangan Bumn Di Indonesia

Abstract

<p><em>This study aims to see how disclosure of Enterprise Risk Management (ERM) to SOEs in Indonesia influences the quality of financial statements. In addition, to see the size of the company as a moderator in strengthening the relationship of ERM disclosure to the quality of financial statements. Through this type of associative research, this study uses a sample population of all SOEs in Indonesia with a 2015-2017 observation period. Based on the regression analysis using eviews, it was found that the ERM disclosure on SOEs had a negative effect on the quality of financial statements because the composition of the largest shares in SOEs was the government itself so there were many interests and also government intervention in it. In addition, company size in research strengthens the relationship of ERM disclosure to the quality of financial reports. This is because large companies tend to disclose ERM in order to gain the trust of stakeholders.</em></p><p><strong>Key Words : <em>Enterprise Risk Management, Quality of Financial Statements, SOEs</em></strong></p>

Opportunistic motivation on fair value accounting of investment properties: Does corporate governance matter in Indonesia?

“…be enhanced by reducing the opportunistic motivation of management (Widyastuti, 2020). This is important due to management awareness of the relevance of value in accounting method selection (Pascayanti, Rahman, & Andayani, 2017).…”

Determinants of Financial Distress Using Enterprise Risk Management as an Intervening Variable

“…Arya Imamuddin Koeswara found in 2016 that ERM doesn't have much of an effect on financial distress. Aviani Widyastuti (2020) in her journal says that quality financial reports, one of which can be seen from companies that are able to manage their risks well, which is usually called Enterprise Risk Management (ERM).…”

Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan

“…Menurut lpenelitian lIndrayenti, lRizal, lAmna, l& lPutri l(2022) l lmenunjukkan lbahwa lfinancial ldistress lberpengaruh lnegatif lterhadap lketepatan lwaktu lpenyampaian llaporan lkeuangan. lSelain litu, lpenelitian (Widyastuti, 2020)l menyatakan lbahwa lfinancial ldistress lmemiliki lpengaruh lnegatif lterhadap lketepatan lwaktu lpelaporan lkeuangan. lDan ldari lpenelitian lRahman l(2021) ljuga lmenyatakan lfinancial ldistress lmemiliki lpengaruh lnegatif lterhadapan lketepatan lwaktu ldalam lpelaporan lkeuangan lperusahaan.…”