Aditya, Fransiska Yulanda (2021) Analisis Ukuran Perusahaan, Kepemilikan Manajerial, Konsentrasi Kepemilikan, dan Reputasi Auditor Terhadap Enterprise Risk Management. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
The purpose of this study was to find out and analyze how influential company size, managerial ownership, ownership concentration and auditor reputation are on Enterprise Risk Management (ERM). In this study, the size of the company can be calculated using the formula Ln total assets, managerial ownership can be calculated using the formula for the total sum of shares owned by the board of directors divided by the total sum of shares outstanding, for concentration of ownership can be calculated using the formula for the number of shares ownership the largest divided by the total shares outstanding and multiplied by 100%, auditor reputation can be measured using a dummy variable, while for ERM itself can be measured using the formula for the number of company risk disclosures divided by the total type of risk (108). The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample of this study was obtained from 96 manufacturing companies in the consumer goods sector for five consecutive years, namely from 2016-2020. The analysis technique in this research is using descriptive analysis, classical assumption test, and multiple linear analysis. The results showed that firm size, managerial ownership and ownership concentration had no significant effect on enterprise risk management. Meanwhile, auditor reputation has a significant effect on enterprise risk management. Keywords: Firm Size, Managerial Ownership, Ownership Concentration, Auditor Reputation, Enterprise Risk Management
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | FRANSISKA YULANDA ADITYA |
| Date Deposited: | 11 Mar 2022 03:23 |
| Last Modified: | 11 Mar 2022 03:23 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8515 |
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