Jihan, Alfadilla (2025) ANALISIS ENTERPRISE RISK MANAGEMENT DAN CORPORATE GOVERNANCE DALAM MENINGKATKAN KINERJA KEUANGAN PADA PERUSAHAAN ESDM DI INDONESIA. Tesis thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Enterprise Risk Management (ERM) dan Corporate Governance (CG) terhadap kinerja keuangan, serta menguji peran CG sebagai variabel moderasi dalam hubungan antara ERM dan kinerja keuangan pada perusahaan Energi dan Sumber Daya Mineral (ESDM). Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif dan eksplanatori. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan perusahaan ESDM selama periode lima tahun (2019–2024). Teknik analisis yang digunakan adalah regresi data panel dengan pendekatan Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa ERM berpengaruh positif dan signifikan terhadap kinerja keuangan. Selain itu, CG juga terbukti berpengaruh positif dan signifikan terhadap kinerja keuangan. Uji moderasi menunjukkan bahwa CG memperkuat hubungan antara ERM dan kinerja keuangan. This study aims to analyze the effect of Enterprise Risk Management (ERM) and Corporate Governance (CG) on financial performance, as well as to examine the role of CG as a moderating variable in the relationship between ERM and financial performance in energy and mineral resources (ESDM) sector companies. This research employs a quantitative method with a descriptive and explanatory approach. The data used are secondary data obtained from the annual reports of ESDM companies over a five-year period (2019–2024). The analytical technique applied is panel data regression with the Fixed Effect Model (FEM) approach. The results indicate that ERM has a positive and significant effect on financial performance. In addition, CG is also found to have a positive and significant effect on financial performance. The moderation test further reveals that CG strengthens the relationship between ERM and financial performance.
| Item Type: | Thesis (Tesis) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Manajemen Akuntansi > Corporate Governance |
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| Divisions: | S2 Akuntansi | ||||||||
| Depositing User: | JIHAN ALFADILLA | ||||||||
| Date Deposited: | 04 Feb 2026 03:03 | ||||||||
| Last Modified: | 04 Feb 2026 03:03 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/16480 |
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