KAJIAN TEORITIS TENTANG UKURAN PERUSAHAAN DAN JUMLAH DEWAN DIREKSI TERHADAP KINERJA KEUANGAN PERUSAHAAN MELALUI PENERAPAN MODEL COSO ENTERPRISE RISK MANAGEMENT

Authors

  • Frisma Novela Arisandy Jember University, Indonesia
  • Siti Maria Wardayati Jember University, Indonesia
  • Yosefa Sayekti Jember University, Indonesia
  • Alfi Arif Jember University, Indonesia
  • Warsito Warsito Jember University, Indonesia
  • Septarina Prita DS Jember University, Indonesia
  • Nining Eka Wahyuni Jember University, Indonesia

Abstract

This study aims to discuss the theory of Firm Size and the number Boards of Directors on the Company Financial Performance through COSO Enterprise Risk Management. This research was conducted to examine the factors that can support the Company Financial Performance. The focus of this research is on COSO ERM using a sampling technique conducted through the Enterprise Risk Management Division. This type of research uses a qualitative descriptive method with a theoretical study of the factors that affect the Company Financial Performance. The results of this study indicate that: 1) Company size plays an important role in supporting the Company Financial Performance. 2) Company size plays an important role in supporting the implementation of COSO ERM. 3) The number of Directors plays an important role in supporting the Company Financial Performance. 4) The number of directors plays an important role in supporting the Company Financial Performance. 5) The implementation of COSO ERM plays an important role in realizing the Company Financial Performance. From the results of the analysis for the next stage of development research, statistical tests will be carried out with SEM analysis.

Author Biography

Frisma Novela Arisandy, Jember University

Jember University rank 13 at Scimago Institutions Rankings

References

Ai Ping, T., & Muthuveloo, R. (2015). The impact of enterprise risk management on firm performance: Evidence from Malaysia. Asian Social Science, 11(22),149–159. https://doi.org/10.5539/ass.v11n22p149

Akerlof, G. A. (1970). The Market of Lemons. The Quarterly Journal of Economics, 84(3), 488–500.

Alim, M., & Destriana, U. (2019). Pengaruh Kepemilikan Institusional, Komite Audit Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan. JMB : Jurnal Manajemen Dan Bisnis. https://doi.org/10.31000/jmb.v5i1.1990

Bukhori, Iqbal, & Raharja. (2012). Pengaruh GCG dan Ukuran Perusahaan Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di BEI). Dipenogoro of Journal Accountign.

Bungin, B. (2005). Metodologi Penelitian Kuantitatif Komunikasi, Ekonomi, Dan Kebijakan Publik Ilmu-Ilmu Sosial Lainya. Kencana.

COSO. (2010). COSO’S 2010 Report On ERM - Current State of Enterprise Risk Oversight and Market Perceptions of COSO’s ERM Framework. Committee of Sponsoring Organizations of the Treadway Commission.

Dewi, A. S., Sari, D., & Abaharis, H. (2018). Pengaruh Karakteristik Dewan Komisaris Terhadap Kinerja Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Benefita, 3(3), 445. https://doi.org/10.22216/jbe.v3i3.3530

Dinoyu, M. F., & Septiani, A. (2020). Analisis Pengaruh Implementasi Enterprise Risk Management Terhadap Kinerja Dan Nilai Perusahaan. Diponegoro Journal of Accounting, 9, 1–11.

Dinyanti, S. (2021). Digital Repository Repository Universitas Universitas Jember Jember Digital Digital Repository Repository Universitas Universitas Jember Jember. Digital Repository Universitas Jember, September 2019, 2019–2022.

Erawati, T., & Wahyuni, F. (2019). Pengaruh Corporate Governance, Ukuran Perusahaan, Dan Leverage Terhadap Kinerja Keuangan Perusahaan Di Bursa Efek Indonesia( Studi Kasus Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017 ). Jurnal Akuntansi Pajak Dewantara, 1(2), 129–137. https://doi.org/10.24964/japd.v1i1.895

Erhard, N. L., Werbel, J. D., & Shrader, C. B. (2003). Board of director diversity and firm financial performance. Corporate Governance: An International Review, 11(2), 102–111. https://doi.org/10.1111/1467-8683.00011

Fadillah, A. R. (2017). Analisis Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Kinerja Perusahaan Yang Terdaftar Di Lq45. Jurnal Akuntansi, 12(1), 37–52. http://jurnal.unsil.ac.id/index.php/jak

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. https://doi.org/10.23887/jia.v5i1.23090

FRANSISCA W, M. (2013). Pengaruh Dewan Direksi, Komisaris Independen, Komite Audit, Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Kinerja Keuangan. Jurnal Ilmu Manajemen (JIM), 1(1).

Hanani, F., & Aryani, Y. A. (2012). Pengaruh Gender Dewan Komisaris, Gender Dewan Direksi, Dan Kepemilikan Manajerial Terhadap Kinerja Perusahaan. Wahana Jurnal Ekonomi, Manajemen, Dan Akuntansi, 14(1), 160.

Harahap, S. S. (2011). Teori Akuntansi (Edisi Revisi 2011). In Teori Akuntansi.

Hasina, G., Rafki, M., & Budiono, E. (2018). Pengaruh Ukuran Dewan Komisaris, Leverage dan Ukuran Perusahaan terhadap Pengungkapan Enterprise Risk Management ( Studi Pada Sektor Perbankan yang Listing di Bursa Efek Indonesia ( BEI ) tahun 2012 – The Influence Of Board Commissioner Size , Leverage , . E-Proceeding of Management, 5(2), 2402–2409.

Hoyt, R. E., & Liebenberg, A. P. (2015). Evidence of the Value of ERM. Journal of Applied Corporate Finance, 27(1), 1–9. http://eds.b.ebscohost.com/eds/pdfviewer/pdfviewer?vid=3&sid=53e4dfb0-3246-4286-91d5-20c6aa4faafc%40sessionmgr103

IIA, Anderson, U. L., Head, M. J., Ramamoorti, S., Riddel, C., Salamasick, M., & Sobel, P. J. (2017). Internal Auditing Assurance & Advisory services. Internal Audit Foundation.

Indarti, M. K., & Extaliyus, L. (2013). Pengaruh Corporate Governance Preception Index (CGPI), Struktur Kepemilikan, dan Ukuran Perusahaan Terhadap Kinerja Keuangan. Jurnal Bisnis Dan Ekonomi, 20(2), 171–183. https://doi.org/10.1017/CBO9781107415324.004

Insurance, N. (2006). 184_Nocco-U7Sc9U. Wiley Online Library, 18(4). https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1745-6622.2006.00106.x

Isbanah, Y. (2015). Pengaruh Esop, Leverage, and Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Di Bursa Efek Indonesia. Jurnal Riset Ekonomi Dan Manajemen, 15(1), 28. https://doi.org/10.17970/jrem.15.150103.id

Jumlah Ukuran Dewan Komisaris. (2018). 5(2), 2410–2417.

Kartika, I. (2014). Pengaruh Penerapan Good Corporate Governance oleh Dewan Komisaris, Dewan Direksi, Komite-komite dan Dewan Pengawas Syariah terhadap Kinerja Perbankan pada Bank Umum Syariah di Indonesia tahun 2010-2013.

Komisaris, P. D., Struktur, D. A. N., & Cecasmi, J. A. (2014). Kepemilikan Terhadap Pengungkapan Enterprise Risk Management ( Erm ). 20(2), 75–90.

Kompas100, I. (2007). Indeks Kompas100. https://www.kontan.co.id/indeks-kompas100

Lestari, N., & Juliarto, A. (2017). Pengaruh Dimensi Struktur Kepemilikan Terhadap Kinerja Perusahaan Manufaktur. Diponegoro Journal of Accounting, 6(3), 742–751.

Mamduh M, H. (2014). Risiko, Proses Manajemen Risiko, dan Enterprise Risk Management. Management Research Review, 1–40. http://repository.ut.ac.id/4789/1/EKMA4262-M1.pdf

Marks, N. (2017). Mengenal Kerangka Kerja Enterprise Risk Management Ala COSO. September, 21–23.

Moeller, R. R. (2007). COSO - Enterprise Risk Management: Understanding the New Integrated Erm Framework. In Internal Auditing.

Moeller, R. R. (2011). COSO Enterprise Risk Management. COSO Enterprise Risk Management, June. https://doi.org/10.1002/9781118269145

Munfaida, L., Amin, M. Al, & Magelang, U. M. (2020). Pengaruh Enterprise Risk Management Terhadap Kinerja Perusahaan Dimoderasi oleh Struktur Dewan Komite . 481–494.

Mungawanah. (2016). Pengaruh Enterprise Risk Management Terhadap Kinerja Perusahaan. 45–46.

Pangestuti, K. D., & Susilowati, Y. (2017). Komisaris Independen , Reputasi Auditor , Konsentrasi Kepemilikan , Dan Ukuran Perusahaan Terhadap Pengungkapan Enterprise Risk Management. Dinamika Akuntansi, Keuangan Dan Perbankan, 6(2), 164–175.

Parmar, B. L., Freeman, R. E., Harrison, J. S., Wicks, A. C., Purnell, L., & de Colle, S. (2010). Stakeholder theory: The state of the art. Academy of Management Annals, 4(1), 403–445. https://doi.org/10.1080/19416520.2010.495581

Pratiwi, R. K. A., & Mildawati, T. (2014). Analisis Kinerja Menggunakan Balanced Scorecard Pada Pt Pln ( Persero ) Area Surabaya Utara. Jurnal Ilmu & Riset Akuntansi, 3(9), 1–13.

Rahmawati, I.A., Rikumahu, Brady., dan Dillak, V. J. (2017). Pengaruh dewan direksi, dewan komisaris, komite audit dan Corporate social responsibility Terhadap kinerja keuangan perusahaan. Jurnal Akuntansi Dan Ekonomi, 2(2), 54–70.

Riyadi, R. B. K. (2018). Pengaruh Corporate Governance Structure , Rasio Keuangan Dan Ukuran Perusahaan Terhadap Pengungkapan Enterprise Risk Management.

Sari, F. J. (2013). Pengaruh Corporate Governance , Konsentrasi Kepemilikan dan Ukuran Enterprise Risk Management ( Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2011 ). In Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Semarang. http://lib.unnes.ac.id/17584/

SCCE, & HCCA. (2020). Compliance Risk Management : Applying the COSO ERM Framework. Coso, 48. x

Schiller, F., & Prpich, G. (2014). Learning to organise risk management in organisations: What future for enterprise risk management? Journal of Risk Research, 17(8), 999–1017. https://doi.org/10.1080/13669877.2013.841725

Sekaran, U. (2017). Research Methods For Business Metode Penelitian Untuk Bisnis. PT. Salemba Empat.

Selvam, M., Gayathri, J., Vasanth, V., Lingaraja, K., & Marxiaoli, S. (2016). Determinants of Firm Performance: A Subjective Model. International Journal of Social Science Studies, 4(7), 90–100. https://doi.org/10.11114/ijsss.v4i7.1662

Shad, M. K., Lai, F. W., Fatt, C. L., Klemeš, J. J., &Bokhari, A. (2019). Integrating sustainability reporting into enterprise risk management and its relationship with business performance: A conceptual framework. Journal of Cleaner Production, 208, 415–425. https://doi.org/10.1016/j.jclepro.2018.10.120

Spence. (1973). Editorial: Aktuell diskutiert. The Quarterly Journal OfEconomics, Vol. 87, No. 3. (Aug., 1973), Pp. 355-374, 87(3), 355–374. https://doi.org/10.1055/s-2004-820924

Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. PT Alfabet.

Sukandar, P. P. (2014). PENGARUH UKURAN DEWAN DIREKSI DAN DEWAN KOMISARIS SERTA UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Good yang Terdaftar di BEI Tahun 2010-2012). None, 3(3), 689–695.

Tambunan, J. T. A., & Prabawani, B. (2018). Pengaruh Ukuran Perusahaan, Leverage Dan Struktur Modal Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Manufaktur Sektor Aneka Industri Tahun 2012-2016). Diponegoro Journal Of Social And Politic, 1–10. http://ejournal-s1.undip.ac.id/index.php

Tarantika, R. A., & Solikhah, B. (2019). Pengaruh Karakteristik Perusahaan, Karakteristik Dewan Komisaris dan Reputasi Auditor Terhadap Pengungkapan Manajemen Risiko. Journal of Economic, Management, Accounting and Technology, 2(2), 142–155. https://doi.org/10.32500/jematech.v2i2.722

Wardayati, S. M. (2016). The Implementation of COSO Concept in “Vroom†Expentancy Theory on PT. UMC Zusuki Jember. Procedia - Social and Behavioral Sciences, 219, 784–791. https://doi.org/10.1016/j.sbspro.2016.05.081

Yus, E. (2017). Pengaruh Ukuran Perusahaan, Struktur Kepemilikan Manajerial dan Manajemen Laba Terhadap Kinerja Perusahaan Property dan Real Estate. Jurnal Riset Akuntansi, 1(1), 1–7.

Zulaecha, H. E., & Mulvitasari, A. (2018). Jurnal manajemen & bisnis indonesia. Manajemen Bisnis, 8(1), 16–23.

Downloads

Additional Files

Published

2022-07-04

How to Cite

Arisandy, F. N., Wardayati, S. M., Sayekti, Y., Arif, A., Warsito, W., DS, S. P., & Wahyuni, N. E. (2022). KAJIAN TEORITIS TENTANG UKURAN PERUSAHAAN DAN JUMLAH DEWAN DIREKSI TERHADAP KINERJA KEUANGAN PERUSAHAAN MELALUI PENERAPAN MODEL COSO ENTERPRISE RISK MANAGEMENT. Jurnal Akuntansi Dan Pajak, 23(1), 311–319. Retrieved from https://jurnal.stie-aas.ac.id/index.php/jap/article/view/5317

Issue

Vol. 23 No. 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022

Section

Articles

Citation Check

License

The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS Surakarta 

 Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Most read articles by the same author(s)