This study, conducted between 2016–2021 on Southeast Asian mining companies, introduces the Modified Enterprise Risk Management (ERM) Index (MERMi) to measure implementation of ERM based COSO 2017 principles. The study found that is influenced by industry competition, company complexity, international diversification, and financial leverage. Meanwhile, size along with positively impact firm per...

The purpose of this study is to examine the factors determining the performance of the internal audit (IA) in the context of internal auditors’ work environments. This includes Enterprise Risk Management (ERM) implementation, the Enterprise Resource Planning (ERP) system, the use of auditing software and the internal auditors’ IT (information technology) competence. Although a number of recent ...

The integration between Enterprise Risk Management (ERM) and Performance System (PMS) has become a crucial process for managing environmental complexity in companies. In this context, order to contribute the research field, paper follows two purposes: (1) identify most relevant risk dimensions, connected drivers, perceived managerial practices; (2) provide suitable way integrate ERM PMS support...

The purpose of this study is to examine the mediating effect investment decisions on relationship between Enterprise Risk Management (ERM) and firm value. Two hundred twenty-four companies listed Indonesia Stock Exchange for period 2017–2018 were selected as sample by applying Slovin’s formula. We used path analysis Sobel test check decisions. Our results show that implementation ERM in public ...

Enterprise risk management (ERM) has become an important topic in today’s more complex, interrelated global business environment, replete with threats from natural, political, economic, and technical sources. Banks especially face financial risks, as the news makes ever more apparent in 2008. This paper demonstrates support to risk management through validation of predictive scorecards for a la...

Penelitian ini bertujuan untuk mengungkap makna yang melatari implementasi manajemen risiko pada Lembaga amil zakat. Objek penelitian adalah salah satu amal zakat di Malang yaitu Baitul Maal Hidayatullah (BMH). Jenis data primer berupa hasil wawancara dilakukan melalui tidak terstruktur. Adapun informan dalam meliputi 1 orang berkedudukan top management, midle managemet, dan lower management ik...

Purpose : The intention of this study is to get empirical evidence regarding the effect Enterprise Risk Management (ERM) disclosure on firm value and Board Financial Qualification (BFQ) in moderating value.
 Method This research uses content analysis with 53 samples financial company sectors, which are banks insurance companies listed Indonesia Stock Exchange during 2020. technique used Mo...