Faktor-Faktor yang Mempengaruhi Pengungkapan Manajemen Risiko

Cindy, Monica; Surya, Raja Adri Satriawan; Zarefar, Arumega

doi:10.21107/infestasi.v18i1.11715

Cited by 2 publications

(2 citation statements)

References 13 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Perusahaan yang dimaksud termasuk dalam sektor "High Profile Industry", yang terdiri dari perusahaan-perusahaan yang bercirikan selera risiko yang terbatas, Pemilihan perusahaan farmasi sebagai subjek investigasi dalam penelitian ini dilatarbelakangi oleh kerentanannya terhadap risiko. karena afiliasinya dengan sektor non-keuangan dan statusnya sebagai industri terkemuka (Cindy, Surya, & Zarefar, 2022).…”

Section: Pendahuluanunclassified

Pengaruh Perencanaan Pajak terhadap Manajemen Laba pada PT. Merapi Utama Pharma Medan

Andini,

Januri

2024

AJEKBS

View full text Add to dashboard Cite

The aim of this research is to investigate the impact of tax planning on revenue management practices at PT. Merapi Utama Pharmacy, Medan. This research uses quantitative and correlational analysis methods. The scope of this research is limited to the period 2018 to 2022. The data analysis method used in this research is the simple linear regression analysis method. The findings of this research show that tax planning has a positive correlation and influence on laboratory management, thus indicating that improving tax planning will also lead to improved laboratory management. The findings of this research are consistent with rational choice theory and accounting theory. A company needs a superior competitive advantage compared to its business competitors in order to achieve high profitability. One of these advantages lies in the company's ability to manage finances effectively, which in turn will ensure long-term business continuity. The sustainability of this business can be measured from the level of profitability obtained. These are the factors that encourage management to engage in the presentation and reporting of laboratory information, also known as "earnings management".

show abstract

Section: Pendahuluanunclassified

Pengaruh Perencanaan Pajak terhadap Manajemen Laba pada PT. Merapi Utama Pharma Medan

Andini,

Januri

2024

AJEKBS

View full text Add to dashboard Cite

show abstract

“…Pernyataan tersebut didukung penelitian Lokaputra et al, (2022), Tarantika & Solikhah (2019) dan Farida et al, (2019) yang menyatakan bahwa komite manajemen risiko berpengaruh positif terhadap pengungkapan enterprise risk management. Pengukuran komite manajemen risiko dengan variabel dummy (Cindy et al, 2022) diberikan skor 1 apabila pada perusahaan terdapat keberadaan komite manajemen risiko dan jika tidak diberi skor 0. Ha1 : Komite manajemen risiko berpengaruh positif terhadap pengungkapan enterprise risk management Pengaruh Leverage terhadap Pengungkapan Enterprise Risk Management Leverage merupakan rasio untuk mengukur seberapa besar perusahaan dibiayai dengan utang (Rujiin & Sukirman, 2020).…”

Section: Pengaruh Komite Manajemen Risiko Terhadap Pengungkapan Enter...unclassified

Pengaruh Komite Manajemen Risiko, Leverage, dan Umur Perusahaan Terhadap Pengungkapan Enterprise Risk Management (Studi pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021)

Lahfah,

Rahayu

2023

Ekonomis

View full text Add to dashboard Cite

Enterprise risk management (ERM) disclosure is one of the non-financial information presented in the company’s annual report related to the company’s commitment to managing risk and explaining its future effect. This study aims to determine the effect of risk management committee, leverage, and firm age on enterprise risk management disclosures in banking subsector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021, either simultaneously or partially. This research uses quantitative methods in the form of secondary data. Banking subsector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021 are the population in this study. Sampling using purposive sampling technique obtained 136 observation data from 34 company samples with a research period of four years. The data analysis method in this study is panel data regression analysis using Eviews version 12 software. The result of this study indicates that risk management committee, leverage, and firm age simultaneously have a significant effect on enterprise risk management disclosures. Partially, risk management committee, leverage, and firm age have a positive effect on enterprise risk management disclosures. Beside on the result of this study, future researchers are expected to expand the object, period, proxy, and other variables used to test their effect on enterprise risk management disclosures. Companies are adviced to improve the application of enterprise risk management.

show abstract

Faktor-Faktor yang Mempengaruhi Pengungkapan Manajemen Risiko

Cited by 2 publications

References 13 publications

Pengaruh Perencanaan Pajak terhadap Manajemen Laba pada PT. Merapi Utama Pharma Medan

Pengaruh Perencanaan Pajak terhadap Manajemen Laba pada PT. Merapi Utama Pharma Medan

Pengaruh Komite Manajemen Risiko, Leverage, dan Umur Perusahaan Terhadap Pengungkapan Enterprise Risk Management (Studi pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021)

Contact Info

Product

Resources

About