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All Journal Applied Accounting and Management Review
Maria Th. Heni Widyarti
Politeknik Negeri Semarang
Decision Sciences, Operations Research & Management Education

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THE EFFECT OF ENTERPRISE RISK MANAGEMENT AND INVESTMENT DECISION ON FIRM VALUE DURING THE COVID-19 PANDEMIC (EVIDENCE FROM HOTELS, RESTAURANTS, AND TOURISM COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2020-2021) Ummu Hanifah; Maria Th. Heni Widyarti; Sri Hardiningsih
Applied Accounting and Management Review (AAMAR) Vol 1, No 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.198 KB) | DOI: 10.32497/aamar.v1i2.4166

Abstract

This study aims to analyze the effect of Enterprise Risk Management (ERM) and investment decision with firm size, leverage, and managerial ownership as control variables on firm value during the Covid-19 pandemic, either simultaneously or partially. The population of this study is hotel, restaurant, and tourism companies listed in Indonesia Stock Exchange 2020-2021. The sample was selected using purposive sampling method with a total sample of 26 companies. The method of analysis in this study using multiple linear regression. The results showed thatEnterprise Risk Management (ERM) and investment decision with firm size, leverage, and managerial ownershipsimultanously had a significant effect on firm value as indicated by the value of Fcount>Ftable, which was 5.553 > 2.42 with a significance level of 0.000 from significance level of 0.05. The partial test shows that Enterprise Risk Management (ERM), investment decision, and managerial ownership have no significant effect on firm value. Partially, firm size has a significant negative effect on firm value. And leverage partially has a significant positive effect on firm value.
The Influence of Total Quality Management To Profit in the MSME Culinary Sector Maulanisha Ihsani Gendroyono; Mohamad Hasanuddin; Maria Th. Heni Widyarti
Applied Accounting and Management Review (AAMAR) Vol 1, No 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.249 KB) | DOI: 10.32497/aamar.v1i2.4167

Abstract

Destination from study this is for analyze the effect of total quality management (TQM) on profits moderated by the performance of MSMEs after the COVID-19 pandemic. Study This research was carried out on SMEs in the fast food culinary sector in the Mranggen district of Demak. Variable free from study this is total quality management and performance, variable dependent is profit and there one variable moderation that is performance. Indicator of the total quality management used in study this is customer focus, improvement _ sustainability, and empowerment employees. Respondents used _ as any as 60 senior employees at selected MSMEs use purposive sampling technique. Method data collection that is method survey with use questionnaire. Study this using a data quality test consisting of from the validity test and reliability test, continued with using assumption test classic consisting of from normality test, heteroscedasticity test and multicollinearity test then test the hypothesis which consists of from Moderated Regression Analysis (MRA), t test (partial) and f test (simultaneous) and coefficient test determinant (R 2). Research results state that total quality management variable has an effect significant and positive (97.113 > 2.54) towards profit by partial, and variable MSME performance has an effect significant and positive (3.713 > 2.120) towards profit by partial. MSME performance variable is not succeed moderate (0.867) the effect of total quality management on earnings.
Co-Authors Maulanisha Ihsani Gendroyono Mohamad Hasanuddin Sri Hardiningsih Ummu Hanifah