Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol 1 No 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - Dece

ENTERPRISE RISK MANAGEMENT DISCLOSURE AS AN INTERVENING VARIABLE IN THE EFFECT OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION AND FIRM SIZE ON FINANCIAL PERFORMANCE (STUDY ON BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2013 – 2018

Dessie Leventa Moezaque (Universitas Mercu Buana, Jakarta)
Apollo Daito (Universitas Mercu Buana, Jakarta)

Article Info

Publish Date
28 Nov 2020

Abstract

This study aims to examine the effect of the Implementation of Good Corporate Governance and Firm Size on Financial Performance with Enterprise Risk Management Disclosure as an intervening variable. The analysis technique used in this study is multiple linear regression analysis, with the population of banking companies listed on the Indonesia Stock Exchange during the period 2013 to 2018. From the specified sample criteria there were 39 companies that met the criteria. The results of this study indicate that (1) GCG implementation has no significant effect on ERM Disclosure; (2) Firm Size has a positive and significant effect on ERM Disclosure: (3) The application of GCG has a positive and significant effect on Financial Performance; (4) Firm Size has a positive and significant effect on Financial Performance; (5) ERM disclosure has no significant effect on Financial Performance; (6) ERM disclosure does not mediate between the Implementation of GCG to Financial Performance; (7) The disclosure of ERM does not mediate between Firm Size and Financial Performance.

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Journal Info
Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Website

Abbrev

DIJEFA

Publisher

Dinasti Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...