Please use this identifier to cite or link to this item: https://repository.unej.ac.id/xmlui/handle/123456789/112654
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dc.contributor.authorARISANDY, Frisma Novela
dc.date.accessioned2023-03-12T04:27:10Z
dc.date.available2023-03-12T04:27:10Z
dc.date.issued2022-07-04
dc.identifier.citationHarvard styleen_US
dc.identifier.issn1412-629X
dc.identifier.nim180820301007en_US
dc.identifier.urihttps://repository.unej.ac.id/xmlui/handle/123456789/112654
dc.descriptionFinalisasi oleh Taufik Tgl 12 Maret 2023en_US
dc.description.abstractThis study aims to analyze the determinants of the Company's Financial Performance on Issuers of the Kompas 100 Index with the Implementation of the COSO Enterprise Risk Management Model as an Intervening variable. The determinant variable of the company's financial performance consists of the size of the company and the number of the board of directors. Based on previous research, there is a Research Gap from the results of the research provided so that researchers are interested in re-testing by including the implementation variable of the COSO Enterprise Risk Management model as an intervening variable. The novelty of this research from previous researchers lies in the use of the intervening variable, namely the application of the COSO Enterprise Risk Management model. This research was conducted using quantitative methods which are classified as explanatory research. Sampling in this study used a purposive sampling method, namely a sampling technique with special considerations. The sample used in this study is stock classified as the Compass Index 100. The sample in this study is 100 companies. The data that has been collected is then analyzed using Partial Least Square or Smart PLS. The results show that in the first hypothesis (H1) for the size of the company does not affect the company's financial performance, then the company's financial performance on the issuers of the compass index 100 did not change. The second hypothesis (H2) shows that company size affects the implementation of COSO Enterprise Risk Management, meaning that the higher the size of the company, the implementation of COSO Enterprise Risk Management on issuers of the Kompas 100 Index increases. The third hypothesis (H3) shows that the number of boards of directors affects the company's financial performance, meaning that the higher the number of boards of directors, the company's financial performance on issuers of the Kompas 100 Index will increase. The fourth hypothesis (H4) shows that the number of boards of directors affects the implementation of COSO Enterprise Risk Management, meaning that the higher the number of boards of directors, the implementation of COSO Enterprise Risk Management on issuers of the Kompas 100 Index will increase. The fifth hypothesis (H5) of the study shows that the implementation of COSO Enterprise Risk Management has an effect on the company's financial performance, meaning that the higher the implementation of COSO Enterprise Risk Management, the financial performance of issuers of the Kompas 100 Index will increase.en_US
dc.description.sponsorshipDr. Yosefa Sayekti, M.Com., Ak. CA and Dr. Siti Maria Wardayati, M.Si., Ak., CA, CPAen_US
dc.language.isootheren_US
dc.publisherFakultas Ekoinomi dan Bisnisen_US
dc.relation.ispartofseriesE-ISSN;2579-3055
dc.subjectKINERJA KEUANGANen_US
dc.subjectCOSO ENTERPRISE RISK MANAGEMENTen_US
dc.titleAnalisis Ukuran Perusahaan dan Jumlah Dewan Direksi terhadap Kinerja Keuangan Perusahaan melalui Penerapan Model COSO ENTERPRISE RISK MANAGEMENT (Studi Empiris pada Emiten Indeks Kompas 100)en_US
dc.title.alternativeAnalysis of Firm Size and The Number Board of Directors on the Company Financial Performance through COSO Enterprise Risk Management Model (Empirical Study of Compass 100 Index Issuers)en_US
dc.typeThesisen_US
dc.identifier.prodiAkuntansien_US
dc.identifier.pembimbing1Dr. Yosefa Sayekti, M.Com., Ak. CAen_US
dc.identifier.pembimbing2Dr. Siti Maria Wardayati, M.Si., Ak., CA, CPAen_US
dc.identifier.validatorratna_21 November 2022en_US
dc.identifier.finalizationTaufiken_US
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