Moderating Role of Board Size: Enterprise Risk Management (ERM) and Environmental, Social, Governance (ESG) Risk on Financial Performance in ASEAN - Dalam bentuk pengganti sidang - Artikel Jurnal
DENNY MEILIKA SETIAWATI
Informasi Umum
Kode
25.04.5984
Klasifikasi
332.015 195 - Risk Management-Mathematical Models, Financial Economics
Jenis
Karya Ilmiah - Skripsi (S1) - Reference
Subjek
Risk Management
Dilihat
106 kali
Informasi Lainnya
Abstraksi
<p>This study examines the influence of Enterprise Risk Management (ERM) and Environmental, Social, and Governance (ESG) Risk on Financial Performance of companies within the ASEAN-5 region (Indonesia, Malaysia, Singapore, Thailand, Philippines), using board size as proxy for corporate governance acting as moderating variable. Utilizing data from 89 public listed companies in 2023 and employing multiple linear regression analysis, the findings reveal that ERM has a positive and significant impact on financial performance. Conversely, ESG Risk does not demonstrate a significant effect. While board size significantly influences financial performance as an independent variable, it does not strengthen the relationship between ERM and ESG Risk on financial performance in its moderating role. This research contributes to the limited empirical literature exploring board size as a moderator in the ERM-ESG-financial performance nexus specially in the ASEAN context.</p>
<p><b>Keywords:</b> Enterprise Risk Management, ESG Risk, Financial Performance, Board Size, ASEAN-5.</p>
Koleksi & Sirkulasi
Tersedia 1 dari total 1 Koleksi
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Pengarang
| Nama | DENNY MEILIKA SETIAWATI |
| Jenis | Perorangan |
| Penyunting | Annisa Nurbaiti |
| Penerjemah |
Penerbit
| Nama | Universitas Telkom, S1 Akuntansi - Pindahan |
| Kota | Bandung |
| Tahun | 2025 |
Sirkulasi
| Harga sewa | IDR 0,00 |
| Denda harian | IDR 0,00 |
| Jenis | Non-Sirkulasi |
