Elia Wulansari, . (2025) PENGARUH ENTERPRISE RISK MANAGEMENT TERHADAP KINERJA KEUANGAN PERUSAHAAN: PERAN MODERASI KUALITAS LAPORAN KEBERLANJUTAN DAN INTELLECTUAL CAPITAL (STUDI EMPIRIS PADA PERUSAHAAN NON-KEUANGAN DI ASEAN). Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to empirically examine the effect of Enterprise Risk Management (ERM) on corporate financial performance and to analyze the moderating roles of sustainability report quality and intellectual capital in this relationship. A quantitative approach was employed using secondary data from annual reports and sustainability reports of non-financial companies listed in ASEAN countries over the period of 2018–2022. Financial performance was proxied by Return on Assets (ROA), while the independent and moderating variables were measured using established indicators from prior studies. The analysis was conducted using panel data regression with the Fixed Effect Model. The results show that ERM has a positive and significant impact on corporate financial performance. Both sustainability report quality and intellectual capital also have a significant direct influence on ROA. However, neither of these variables could moderate the relationship between ERM and financial performance. These findings suggest that while sustainability practices and intellectual capital are essential for improving firm performance, they have not yet been strategically integrated into risk management systems. This research is grounded in agency theory and stakeholder theory, and offers both practical and theoretical implications for the development of enterprise risk governance and corporate sustainability strategies.
| Item Type: | Thesis (Tesis) |
|---|---|
| Additional Information: | No. Panggil : 2310124004 Pembimbing : Dianwicaksih Arieftiara Penguji 1 : Ferry Irawan Penguji 2 : Ni Putu Eka Widiastuti |
| Uncontrolled Keywords: | Enterprise Risk Management, Financial Performance, Sustainability Report Quality, Intellectual Capital, ASEAN |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S2) |
| Depositing User: | ELIA WULANSARI |
| Date Deposited: | 08 Sep 2026 04:28 |
| Last Modified: | 08 Sep 2026 04:28 |
| URI: | http://repository.upnvj.ac.id/id/eprint/54297 |
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