The Effect of Corporate Governance, Regulatory Compliance, and Company Size on Enterprise Risk Management of Kalimantan Regional Development Banks

Darmansyah Darmansyah; Laila Refiana Said; Fifi Swandari

doi:10.32535/apjme.v7i1.2938

The Effect of Corporate Governance, Regulatory Compliance, and Company Size on Enterprise Risk Management of Kalimantan Regional Development Banks

Darmansyah Darmansyah, Laila Refiana Said, Fifi Swandari

Abstract

This study analyzes the effect of corporate governance, regulatory compliance, and company size on enterprise risk management. The subject of this study is regional banking companies located in the Kalimantan using data during 2014-2023. The results of the data test show that corporate governance, regulatory compliance, and company size affect the risk management of a company. The findings of this study support the importance of developing good governance and complying with applicable procedures in implementing more effective risk management. In addition, the larger a company, the more of focus on risk management to become more effective organization.

Full Text:

PDF

References

Aditya, A., Haryono, L., & Lestari, H. S. (2022). Pengaruh enterprise risk management , profitabilitas , ukuran perusahaan , leverage , dan umur perusahaan terhadap nilai perusahaan perbankan yang terdaftar di BEI. Jurnal Ilmiah Akuntansi Dan Keuangan, 4(9), 3983–3994.

Amruddin, A., Priyanda, R., Agustina, T. S., Ariantini, N. S., Rusmayani, N. G. A. L., Aslindar, D. A., Ningsih, K. P., Wulandari, S., Putranto, P., Yuniati, I., Untari, I., Mujiani, S., Wicaksono, D. (2022). Metodologi Penelitian Kuantitatif. Pradina Pustaka Grup

Arafah, F., Sugianto, S., & Nasution, M. L. I. (2023). Analisis peran audit internal terhadap manajemen risiko pada perbankan syariah (studi kasus pada PT. Bank Syariah Indonesia KC Medan S. Parman). Jurnal Pendidikan Tambusai, 7(2), 3676-3683. https://doi.org/10.31004/jptam.v7i2.6261

Asih, K. L., & Darmawati, D. (2022). The role of independend commisioners in moderating the effect of profitability, company size and company risk on tax avoidance. Asia Pacific Fraud Journal, 6(2), 235. https://doi.org/10.21532/apfjournal.v6i2.222

Astakoni, I. M. P., & Wardita, W. (2020). Keputusan Investasi, Leverage, Profitabilitas, dan Ukuran Perusahaan Sebagai Faktor Penentu Nilai Perusahaan Manufaktur . Wacana Ekonomi (Jurnal Ekonomi, Bisnis Dan Akuntansi), 19(1).

Audrina, C., Patricia, G., & Pulungan, S. M. (2022). Pengaruh tata kelola terhadap manajemen risiko: Studi kasus PT Unilever Indonesia Tbk. ULIL ALBAB: Jurnal Ilmiah Multidisiplin, 1(10), 3582-3590.

Bello, Z. S. U., Yusuf, I., & Nuhu, A. (2019). Effect of board and corporate characteristics on risk management disclosure of listed insurance companies in Nigeria. MJBE Malaysian Journal of Business and Economics, 1(1), 11-26.

Berly, B., Mahi, B. R., & Mardanugraha, E. (2022). Peran intermediasi Bank Pembangunan Daerah (BPD) terhadap pertumbuhan ekonomi daerah. Jurnal Akuntansi dan Bisnis, 22(2), 269-285.

Budhisulistyawati, A., Muryanto, Y. T., & Sri, A. (2016). Strategi pengelolaan Badan Usaha Milik Daerah (BUMD) persero untuk mewujudkan prinsip tata kelola perusahaan yang baik. Privat Law, 3(2), 164361.

Ferly, M. M., Rinofah, R., & Kusumawardhani, R. (2023). Analisis pengaruh CAR dan BOPO terhadap ROA dengan NIM sebagai variabel intervening pada PT. Bank Pembangunan Daerah Kalimantan periode tahun 2011–2021. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 11(2), 1207-1220. https://doi.org/10.37676/ekombis.v11i2.3966

Fitriyah, S., & Fauzan, S. (2020). The effect of corporate governance and financial health on the value of companies registered in indonesia stock exchange. International Journal of Accounting & Finance in Asia Pasific, 3(2), 77–90. https://doi.org/10.32535/ijafap.v3i2.837

Gotri, S. K., Syafruddin, M., Akuntansi, J., Ekonomika, F., Diponegoro, U., Prof, J., & Sh, S. (2019). Faktor-faktor yang mempengaruhi pengungkapan risiko perusahaan (studi empiris pada perusahaan yang terdaftar di bursa efek indonesia tahun 2017). Diponegoro Journal of Accounting, 8, 1–15.

Hapsoro, D., & Falih, Z. N. (2020). The effect of firm size, profitability, and liquidity on the firm value moderated by carbon emission disclosure. Journal of Accounting and Investment, 21(2), 240-257.

Harahap, A. R., Kurniawati, E. P., & Naufa, A. M. (2020). The corporate governance implementation on related party transactions in Indonesia. Perspektif Akuntansi, 3(1), 1–15. https://doi.org/10.24246/persi.v3i1.p1-15

Lokaputra, M., Kurnia, P., & Anugerah, R. (2022). Pengaruh Tata Kelola Perusahaan Terhadap Pengungkapan Manajemen Risiko. Jurnal Kajian Akuntansi Dan Auditing, 17(1), 50-63. https://doi.org/10.37301/jkaa.v17i1.67

Maulana, M. W., & Iradianty, A. (2022). Analisis Pengaruh Governance , Risk , And Compliance Terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Periode 2016 - 2020. E-Proceeding of Management, 9(2), 115–124.

Nisa, K. (2020). Pengaruh Corporate Governance dan Manajemen Risiko Terhadap Islamicity Performance Index [Undergraduate thesis, IAIN Surakarta]. IAIN Surakarta Library Repository. https://eprints.iain-surakarta.ac.id/

Nour, A. I., Sharabati, A. A. A., & Hammad, K. M. (2020). Corporate governance and corporate social responsibility disclosure. International Journal of Sustainable Entrepreneurship and Corporate Social Responsibility, 5(1), 20–41. https://doi.org/10.4018/ijsecsr.2020010102

Nugroho, W., & Budiman, S. H. (2022). The effect of good corporate governance mechanism and firm size on firm value in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. International Journal of Accounting & Finance in Asia Pasific, 5(1), 12–23. https://doi.org/10.32535/ijafap.v5i1.1407

Nuswantoro, W. Y., & Winursito, Y. C. (2023). Penerapan manajemen risiko berbasis aset sebagai salah satu bentuk pengamanan perusahaan pada PT.XYZ. Jurnal Manajemen, 2(1), 93–102. https://doi.org/10.55123/mamen.v2i1.1209

Odongo, L. E., Okurebia, S., & Akpan, A. (2023). Corporate governance and organization performance in Akwa Ibom State Polytechnic. International Journal of Advanced Academic Research, 9(6), 150–176.

Permana, Y. H., & Andjani, I. (2014). Financial efficiency performance of Regional Development Bank (RDB) to support regional economy in Indonesia. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2500050

Pertiwi, A. P., & Muslih, M. (2023). Pengaruh Governance, Risk and Compliance (grc) dan ukuran perusahaan terhadap kinerja keuangan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi, 7(1), 537-554. https://doi.org/10.31955/mea.v7i1.2904

Pradana, Y. A., & Rikumahu, B. (2014). Penerapan Manajemen Risiko terhadap Perwujudan Good Corporate Governance pada Perusahaan Asuransi. Trikonomika, 13(2), 195-204. https://doi.org/10.23969/trikonomika.v13i2.614

Praptiningsih, P., Nastiti, H., & Nopiyanti, A. (2022). Analysis of corporate governance, intellectual capital, and financial performance using conventional methods and Maqashid Sharia Index (MSI) on the implementation of sustainable finance in sharia banking in Indonesia. Dinasti International Journal of Economics, Finance & Accounting, 3(4), 391–411. https://doi.org/10.38035/dijefa.v3i4.1430

Priyanto, D. (2014). SPSS 22: Pengolahan Data Terpraktis. Andi Offset.

Purwanti, T. (2020). The effect of profitability, capital structure, company size, and dividend policy on company value on the Indonesia Stock Exchange. International Journal of Seocology, 01(02), 060–066. https://doi.org/10.29040/seocology.v1i02.9

Putra, I. G. C., Sunarwijaya, I. K., Ngurah, I. G., & Gunadi, B. (2021). The role of good corporate governance in enhancing the performance of village credit institutions. International Journal of Accounting & Finance in Asia Pasific, 96–103. https://doi.org/10.32535/ijafap.v4i1.1036

Putri, E. E. (2013). Pengaruh Komisaris Independen, Komite Manajemen Risiko, Reputasi Auditor dan Konsentrasi Kepemilikan terhadap Pengungkapan Enterprise Risk Management (Dimensi Coso Erm Framework) (Studi Empiris pada Perusahaan Nonfinancial yang Terdaftar di Bursa Efek Indonesia Periode 2009-2011) [Undergraduate thesis, UIN Jakarta]. UIN Jakarta Library Reposiroty. https://repository.uinjkt.ac.id

Ritonga, A. Y. (2023). Peran Audit internal dalam penerapan manajemen risiko perusahaan. Owner: Riset & Jurnal Akuntansi, 7, 2348–2357. https://doi.org/10.33395/owner.v7i3.1454

Santoso, D. (2008). Kegagalan penerapan good corporate governance pada perusahaan publik di Indonesia. Jurnal Hukum IUS QUIA IUSTUM, 15(2), 182–205. https://doi.org/10.20885/iustum.vol8.iss2.art5

Saragih, J. P. (2017). Laporan kinerja keuangan bank pembangunan daerah dalam konteks transparansi dan akuntabilitas keuangan publik. Jurnal BPPK, 19(2), 59–70. https://doi.org/10.48108/jurnalbppk.v10i2.45

Sari, D. R., Dwi, C., & Astrid, M. (2019). Pengaruh ukuran dewan komisaris dan risk management committee terhadap pengungkapan enterrise risk management. Jurnal Akuntansi Profesi, 10(2). https://doi.org/10.23887/jap.v10i2.23070

Sari, M., Hanum, S., & Rahmayati, R. (2022). Analisis manajemen resiko dalam penerapan good corporate governance: Studi pada perusahaan perbankan di Indonesia. Owner, 6(2), 1540–1554. https://doi.org/10.33395/owner.v6i2.804

Sarwono, A. A., Hapsari, D. W., & Nurbaiti, A. (2018). Pengaruh profitabilitas, laverage dan ukuran perusahaan terhadap pengungkapan manajemen risiko. E-Proceeding of Management, 5(1), 769–777.

Savila, L. (2021). Pengaruh sistem pengendalian internal, pemanfaatan teknologi informasi, komitmen organisasi, kompetensi aparat pemerintah, dan kepatuhan regulasi terhadap akuntabilitas kinerja pemerintah [Undergraduate thesis, UIN Riau]. UIN Riau Library Repository. https://repository.uin-suska.ac.id/

Sibarani, L., & Lusmeida, H. (2021). Impact of good corporate governance towards corporate value with enterprise risk management as moderating variable (empirical study of financial companies listed in Idx for the period 2017-2019). Ultima Management: Jurnal Ilmu Manajemen, 13(1), 74-98. https://doi.org/10.31937/manajemen.v13i1.1957

Sinta, P. E. (2020). Prosedur Penanganan Kredit Bermasalah pada PT. Bank Pembangunan Daerah Kalimantan Tengah Cabang Kuala-Kurun [Doctoral dissertation, STIE Perbanas Surabaya]. UHW Library Repository. https://eprints.perbanas.ac.id/

Sudana, I. P. E. R., Dwirandra, A. B., Astika, I. B. P., & Sari, M. M. R. (2022). Pengaruh pengendalian intern dan good corporate governance terhadap kinerja BPR dengan manajemen risiko sebagai variabel moderasi. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 11(2337–3067), 915–924.

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

Swarte, W., Lindrianasari, L., Prasetyo, T. J., Sudrajat, S., & Darma, F. (2020). Pengaruh struktur kepemilikan dan tata kelola perusahaan terhadap pengungkapan manajemen risiko. Jurnal Ekonomi Dan Keuangan, 3(4), 505–523. https://doi.org/10.24034/j25485024.y2019.v3.i4.4205

Ticoalu, R., Januadi, J., Firmansyah, A., & Trisnawati, E. (2021). Nilai perusahaan, manajemen risiko , tata kelola perusahaan: Peran moderasi ukuran perusahaan. Studi Akuntansi Dan Keuangan Indonesia, 4(2), 89–103. https://doi.org/10.21632/saki.4.2.89-103

Triyuwono, E., Ng, S., Daromes, F. E., Atma, U., & Makassar, J. (2020). Tata kelola perusahaan sebagai mekanisme pengelolaan risiko untuk meningkatkan nilai perusahaan. Media Riset Akuntansi, Auditing & Informasi, 20(2), 205–220. https://doi.org/10.25105/mraai.v20i2.5597

Zamroni, Z., & Rokhman, W. (2016). Pengaruh marketing mix dan syariah compliance terhadap keputusan nasabah memilih bank umum syariah di Kota Kudus. Jurnal Ekonomi Syariah, 4(1), 97-113. http://dx.doi.org/10.21043/equilibrium.v4i1.1840

DOI: https://doi.org/10.32535/apjme.v7i1.2938