PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP REPUTASI PERUSAHAAN DENGAN ERM SEBAGAI VARIABEL MODERASI
Abstract
Tujuan dari penelitian ini adalah untuk menguji pengaruh efektivitas komite audit terhadap reputasi perusahaan. Lebih lanjut, penelitian ini juga menguji Enterprise Risk Management (ERM) dalam memoderasi hubungan efektivitas komite audit terhadap reputasi perusahaan. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2022 dan mempunyai index CII selama rentang waktu tersebut. Hasil penelitian ini menunjukkan bahwa komite audit tidak mempunyai pengaruh terhadap reputasi perusahaan. Enterprise Risk Management (ERM) tidak mempunyai pengaruh moderator terhadap hubungan efektivitas komite audit terhadap reputasi perusahaan.
References
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Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory, 23(1), 69-87.
Beasley, M., Branson, B., & Hancock, B. (2016). The state of risk oversight report: An overview of enterprise risk management practices. Raleigh, NC: Poole College of Management.
Beasley, M., Branson, B., & Pagach, D. (2015). An analysis of the maturity and strategic impact of investments in ERM. Journal of Accounting and Public Policy, 34(3), 219-243.
Beasley, M. S., Clune, R., & Hermanson, D. R. (2005). Enterprise risk management: An empirical analysis of factors associated with the extent of implementation Journal of Accounting and Public Policy, 24(6), 521-531.
Brammer, S., & Millington, A. (2005). Corporate reputation and philanthropy: An empirical analysis. Journal of Business Ethics, 61(1), 29-44.
Brammer, S., Millington, A., & Pavelin, S. (2009). Corporate reputation and women on the board. British Journal of Management, 20(1), 17-29.
Brammer, S. J., & Pavelin, S. (2006). Corporate reputation and social performance: The importance of fit. Journal of Management Studies, 43(3), 435-455
Branson, B. C. (2010). The role of the board of directors and senior management in enterprise risk management. In J. Fraser, & B. J. Simkins (Eds.), Enterprise risk management (pp. 51-67). Hoboken, NJ: John Wiley & Sons, Inc.
Bronson, S. N., Carcello, J. V., & Raghunandan, K. (2006). Firm characteristics and voluntary management reports on internal control. Auditing: A Journal of Practice & Theory, 25(2), 25-39.
Brown, B., & Perry, S. (1994). Removing the financial performance halo from Fortune's “Most Admired” companies. Academy of Management Journal, 37(5), 1347-1359.
Bundy, J., Pfarrer, M. D., Short, C. E., & Coombs, W. T. (2017). Crises and crisis management integration, interpretation, and research development. Journal of Management, 43(6), 1661-1692.
Charreaux, G., & Desbriere, P. (2001). Corporate governance: Stakeholder value versus shareholder value. Journal of Management & Governance, 5(2), 107-128.
CMA Management. (2006). Corporate reputation takes years to recover: Study (October). CMA Management.
CNMV (Comision Nacional del Mercado de Valores). (2015). Codigo uni ficado de buen gobierno de las sociedades cotizadas. Comision Nacional del Mercado de Valores (Spanish National Stock Market Commission http://www.cnmv.es/ DocPortal/Publicaciones/CodigoGov/Good_Governanceen.pdf/.
Coombs, W. T. (2007). Protecting organization reputations during a crisis: The development and application of situational crisis communication theory. Corporate Reputation Review, 10(3), 163-176
COSO (Committee of Sponsoring Organizations of the Treadway Commission). (2004). Enterprise risk management e integrated framework. New York, NY: AICPA.
Dalton, John dan Croft, Susan. 2003. Managing Corporate Reputation. London: Thorogood.
Deegan, C & Jeffrey Unerman. (2011). Financial Accounting Theory. McGraw-Hill Higher Education.
Delgado-García, J. B., Quevedo-Puente, E., & La Fuente-Sabate, J. M. (2010). The impact of ownership structure on corporate reputation: Evidence from Spain. Corporate Governance: An International Review, 18(6), 540-556
DeZoort, T., Hermanson, D., Archambeault, D. and Reed, S. (2002).Audit committeeeffectiveness: a synthesis of the empirical audit committee literature.Journal ofAccounting Literature, Vol. 21, pp. 38-75.
Fombrun, C. (1996). Reputation : Realizing value from the corporate image. Boston, MA : Harvart Business School Press.
Fombrun, C. J., & Shanley, M. (1990). What's in a name? Reputation building and corporate strategy. Academy of Management Journal, 33(2), 233-258.
Gatzert, N. (2015). The impact of corporate reputation and reputation damaging events on financial performance: Empirical evidence from the literature. European Management Journal, 33(6), 485-499.
Gatzert, N., & Schmit, J. (2016). Supporting strategic success through enterprisewide reputation risk management. The Journal of Risk Finance, 17(1), 26-45.
Gordon, L. A., Loeb, M. P., & Tseng, C. Y. (2009). Enterprise risk management and firm performance: A contingency perspective. Journal of Accounting and Public Policy, 28(4), 301-327.
Husaini. (2012). Audit Commitee Characteristics and Enterprise Risk Management OfIndonesian Public Listed Bank. Proceding The 12th Malaysia Indonesia International Conference On Economics, Management, And Accounting. Palembang : Unsri.
Husaini. 2009. Komite Audit dan Audit Internal : Integritas Pengawasan Korporasi. Semarang: UNPAD Press. International Standards on Auditing (ISA) seksi 240. The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements.
Husaini, H., Nurazi, R., &Saiful, S. (2023). Moderating role of risk management effectiveness on corporate soscial responsibility- corporate performance relationship. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2194465
Husaini, Pirzada, K & Saiful. (2020). Risk Management, Sustainable Governance Impact On Corporate Performance. Journal of Security and Sustainability Issues, 9(3), 993-1004. https://doi.org/10.9770/jssi.2020.9.3(23)
ISO 31000. (2009). Risk managementdprinciples and guidelines. Geneva: International Standards Organisation, 2009.
Joosub, T. S. (2006). Risk management strategies to maintain reputational risk.Dissertation in University of South Africa.
Lam, J. 2000. Enterprise-wide risk management and the role of the chief risk officer. white paper, ERisk. com, March, 25.
Liao, C. H., & Hsu, A. W. H. (2013). Common membership and effective corporate governance: Evidence from audit and compensation committees. Corporate Governance: An International Review, 21(1), 79-92
Louisot, J.P., & Rayner, J. (2010). Managing risk to reputation: From theory to practice.
Moeller, R. R. (2007). COSO enterprise risk management: Understanding the new integrated ERM framework. Hoboken, NY: John Wiley & Sons.
Power, M., Scheytt, T., Soin, K., & Sahlin, K. (2009). Reputational risk as a logic of organizing in late modernity. Organization Studies, 30(2-3), 301-324.
Sanchez, J. L. F., Sotorrío, L. L., & Díez, E. B. (2012). Can corporate reputation protect companies' value? Spanish evidence of the 2007 financial crash. Corporate Reputation Review, 15(4), 228-239
Schultz, M., Mouritsen, J., & Gabrielsen, G. (2001). Sticky Reputation: Analyzing a ranking system. Corporat Reputation Review, 4(1), 24-41.
Tahir, I. Z., Razali, A. R. (2011). The Relationship Between Enterprise Risk Management (ERM) and Firm Value; Evidence From Malaysian Public Listed Companies.
Tamba, Erida Gabriella Handayani. (2011). Pengaruh Struktur Kepemilikan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris pada Perusahaan Manufacturing Secondary Sectors yang Listing di BEI tahun 2009). Skripsi S1 Fakultas Ekonomi Universitas Diponegoro. Semarang.
Tonello, M. (2007). Reputation risk: A corporate governance perspective. In The conference board research report. No. R-1412-07-WG. www.conference-board. org.International Journal of Economics, 1(2):32-41.
Turley, S., & Zaman, M. (2004). The corporate governance effects of audit committees. Journal of Management & Governance, 8(3), 305-332.
Walsh, Vincent-Wayne Mitchell, Paul R. Jackson dan Sharon E. Betty. 2008. Examining the Antecendents and Consequences of Corporate Reputation: A Customer Perspective. British Journal of Management.
Zhang, Y., Zhou, J., & Zhou, N. (2007). Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy, 26(3), 300-327.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory, 23(1), 69-87.
Beasley, M., Branson, B., & Hancock, B. (2016). The state of risk oversight report: An overview of enterprise risk management practices. Raleigh, NC: Poole College of Management.
Beasley, M., Branson, B., & Pagach, D. (2015). An analysis of the maturity and strategic impact of investments in ERM. Journal of Accounting and Public Policy, 34(3), 219-243.
Beasley, M. S., Clune, R., & Hermanson, D. R. (2005). Enterprise risk management: An empirical analysis of factors associated with the extent of implementation Journal of Accounting and Public Policy, 24(6), 521-531.
Brammer, S., & Millington, A. (2005). Corporate reputation and philanthropy: An empirical analysis. Journal of Business Ethics, 61(1), 29-44.
Brammer, S., Millington, A., & Pavelin, S. (2009). Corporate reputation and women on the board. British Journal of Management, 20(1), 17-29.
Brammer, S. J., & Pavelin, S. (2006). Corporate reputation and social performance: The importance of fit. Journal of Management Studies, 43(3), 435-455
Branson, B. C. (2010). The role of the board of directors and senior management in enterprise risk management. In J. Fraser, & B. J. Simkins (Eds.), Enterprise risk management (pp. 51-67). Hoboken, NJ: John Wiley & Sons, Inc.
Bronson, S. N., Carcello, J. V., & Raghunandan, K. (2006). Firm characteristics and voluntary management reports on internal control. Auditing: A Journal of Practice & Theory, 25(2), 25-39.
Brown, B., & Perry, S. (1994). Removing the financial performance halo from Fortune's “Most Admired” companies. Academy of Management Journal, 37(5), 1347-1359.
Bundy, J., Pfarrer, M. D., Short, C. E., & Coombs, W. T. (2017). Crises and crisis management integration, interpretation, and research development. Journal of Management, 43(6), 1661-1692.
Charreaux, G., & Desbriere, P. (2001). Corporate governance: Stakeholder value versus shareholder value. Journal of Management & Governance, 5(2), 107-128.
CMA Management. (2006). Corporate reputation takes years to recover: Study (October). CMA Management.
CNMV (Comision Nacional del Mercado de Valores). (2015). Codigo uni ficado de buen gobierno de las sociedades cotizadas. Comision Nacional del Mercado de Valores (Spanish National Stock Market Commission http://www.cnmv.es/ DocPortal/Publicaciones/CodigoGov/Good_Governanceen.pdf/.
Coombs, W. T. (2007). Protecting organization reputations during a crisis: The development and application of situational crisis communication theory. Corporate Reputation Review, 10(3), 163-176
COSO (Committee of Sponsoring Organizations of the Treadway Commission). (2004). Enterprise risk management e integrated framework. New York, NY: AICPA.
Dalton, John dan Croft, Susan. 2003. Managing Corporate Reputation. London: Thorogood.
Deegan, C & Jeffrey Unerman. (2011). Financial Accounting Theory. McGraw-Hill Higher Education.
Delgado-García, J. B., Quevedo-Puente, E., & La Fuente-Sabate, J. M. (2010). The impact of ownership structure on corporate reputation: Evidence from Spain. Corporate Governance: An International Review, 18(6), 540-556
DeZoort, T., Hermanson, D., Archambeault, D. and Reed, S. (2002).Audit committeeeffectiveness: a synthesis of the empirical audit committee literature.Journal ofAccounting Literature, Vol. 21, pp. 38-75.
Fombrun, C. (1996). Reputation : Realizing value from the corporate image. Boston, MA : Harvart Business School Press.
Fombrun, C. J., & Shanley, M. (1990). What's in a name? Reputation building and corporate strategy. Academy of Management Journal, 33(2), 233-258.
Gatzert, N. (2015). The impact of corporate reputation and reputation damaging events on financial performance: Empirical evidence from the literature. European Management Journal, 33(6), 485-499.
Gatzert, N., & Schmit, J. (2016). Supporting strategic success through enterprisewide reputation risk management. The Journal of Risk Finance, 17(1), 26-45.
Gordon, L. A., Loeb, M. P., & Tseng, C. Y. (2009). Enterprise risk management and firm performance: A contingency perspective. Journal of Accounting and Public Policy, 28(4), 301-327.
Husaini. (2012). Audit Commitee Characteristics and Enterprise Risk Management OfIndonesian Public Listed Bank. Proceding The 12th Malaysia Indonesia International Conference On Economics, Management, And Accounting. Palembang : Unsri.
Husaini. 2009. Komite Audit dan Audit Internal : Integritas Pengawasan Korporasi. Semarang: UNPAD Press. International Standards on Auditing (ISA) seksi 240. The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements.
Husaini, H., Nurazi, R., &Saiful, S. (2023). Moderating role of risk management effectiveness on corporate soscial responsibility- corporate performance relationship. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2194465
Husaini, Pirzada, K & Saiful. (2020). Risk Management, Sustainable Governance Impact On Corporate Performance. Journal of Security and Sustainability Issues, 9(3), 993-1004. https://doi.org/10.9770/jssi.2020.9.3(23)
ISO 31000. (2009). Risk managementdprinciples and guidelines. Geneva: International Standards Organisation, 2009.
Joosub, T. S. (2006). Risk management strategies to maintain reputational risk.Dissertation in University of South Africa.
Lam, J. 2000. Enterprise-wide risk management and the role of the chief risk officer. white paper, ERisk. com, March, 25.
Liao, C. H., & Hsu, A. W. H. (2013). Common membership and effective corporate governance: Evidence from audit and compensation committees. Corporate Governance: An International Review, 21(1), 79-92
Louisot, J.P., & Rayner, J. (2010). Managing risk to reputation: From theory to practice.
Moeller, R. R. (2007). COSO enterprise risk management: Understanding the new integrated ERM framework. Hoboken, NY: John Wiley & Sons.
Power, M., Scheytt, T., Soin, K., & Sahlin, K. (2009). Reputational risk as a logic of organizing in late modernity. Organization Studies, 30(2-3), 301-324.
Sanchez, J. L. F., Sotorrío, L. L., & Díez, E. B. (2012). Can corporate reputation protect companies' value? Spanish evidence of the 2007 financial crash. Corporate Reputation Review, 15(4), 228-239
Schultz, M., Mouritsen, J., & Gabrielsen, G. (2001). Sticky Reputation: Analyzing a ranking system. Corporat Reputation Review, 4(1), 24-41.
Tahir, I. Z., Razali, A. R. (2011). The Relationship Between Enterprise Risk Management (ERM) and Firm Value; Evidence From Malaysian Public Listed Companies.
Tamba, Erida Gabriella Handayani. (2011). Pengaruh Struktur Kepemilikan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris pada Perusahaan Manufacturing Secondary Sectors yang Listing di BEI tahun 2009). Skripsi S1 Fakultas Ekonomi Universitas Diponegoro. Semarang.
Tonello, M. (2007). Reputation risk: A corporate governance perspective. In The conference board research report. No. R-1412-07-WG. www.conference-board. org.International Journal of Economics, 1(2):32-41.
Turley, S., & Zaman, M. (2004). The corporate governance effects of audit committees. Journal of Management & Governance, 8(3), 305-332.
Walsh, Vincent-Wayne Mitchell, Paul R. Jackson dan Sharon E. Betty. 2008. Examining the Antecendents and Consequences of Corporate Reputation: A Customer Perspective. British Journal of Management.
Zhang, Y., Zhou, J., & Zhou, N. (2007). Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy, 26(3), 300-327.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2024-01-26
How to Cite
Warisno, M., & Husaini, H. (2024). PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP REPUTASI PERUSAHAAN DENGAN ERM SEBAGAI VARIABEL MODERASI. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(1), 585-600. https://doi.org/10.31955/mea.v8i1.3732
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