An Analysis of the Impact of Enterprise Risk Management (ERM) on the Firm Performance of Indonesia State-Owned Enterprises

This study aims to determine the impact of enterprise risk management (ERM) on company performance in Indonesia’s state-owned enterprises (SOE). This study took a sample of 40 Indonesia SOEs from 2021-2023, with 100 observations. The ERM aspects consist of the Directors of Risk Management, Risk Mana...

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Main Authors: Dinda Amalia CANDELA, Machmudin Eka PRASETYA
Format: Article
Language:English
Published: Editura ASE 2025-06-01
Series:Management and Economics Review
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author Dinda Amalia CANDELA
Machmudin Eka PRASETYA
author_facet Dinda Amalia CANDELA
Machmudin Eka PRASETYA
author_sort Dinda Amalia CANDELA
collection DOAJ
description This study aims to determine the impact of enterprise risk management (ERM) on company performance in Indonesia’s state-owned enterprises (SOE). This study took a sample of 40 Indonesia SOEs from 2021-2023, with 100 observations. The ERM aspects consist of the Directors of Risk Management, Risk Management Committee, Reporting between Directors to the Risk Management Committee, Risk Assessment, Risk Management Framework, and Risk Management Maturity. At the same time, Company performance is measured by Return on Assets (ROA). Hypothesis testing was carried out using the Ordinary Least Square method, and it showed that the Directors of Risk Management aspect had a significant positive effect on ROA. The Risk Management Committee aspect, reporting between Directors to the Risk Management Committee, Risk Assessment, and Risk Management Framework had no significant effect on ROA. In contrast, the overall implementation of ERM, as measured by RMI, had a significant positive effect on ROA.
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spelling doaj-art-508f8652e9f044df8fbb9216219ca6872025-08-20T02:31:02ZengEditura ASEManagement and Economics Review2501-885X2025-06-0110250351610.24818/mer/2025.02-15An Analysis of the Impact of Enterprise Risk Management (ERM) on the Firm Performance of Indonesia State-Owned EnterprisesDinda Amalia CANDELA0Machmudin Eka PRASETYA1Universitas Indonesia, IndonesiaUniversitas Indonesia, IndonesiaThis study aims to determine the impact of enterprise risk management (ERM) on company performance in Indonesia’s state-owned enterprises (SOE). This study took a sample of 40 Indonesia SOEs from 2021-2023, with 100 observations. The ERM aspects consist of the Directors of Risk Management, Risk Management Committee, Reporting between Directors to the Risk Management Committee, Risk Assessment, Risk Management Framework, and Risk Management Maturity. At the same time, Company performance is measured by Return on Assets (ROA). Hypothesis testing was carried out using the Ordinary Least Square method, and it showed that the Directors of Risk Management aspect had a significant positive effect on ROA. The Risk Management Committee aspect, reporting between Directors to the Risk Management Committee, Risk Assessment, and Risk Management Framework had no significant effect on ROA. In contrast, the overall implementation of ERM, as measured by RMI, had a significant positive effect on ROA.enterprise risk managementrisk maturity indexfirm performancestate-owned enterprise
spellingShingle Dinda Amalia CANDELA
Machmudin Eka PRASETYA
An Analysis of the Impact of Enterprise Risk Management (ERM) on the Firm Performance of Indonesia State-Owned Enterprises
Management and Economics Review
enterprise risk management
risk maturity index
firm performance
state-owned enterprise
title An Analysis of the Impact of Enterprise Risk Management (ERM) on the Firm Performance of Indonesia State-Owned Enterprises
title_full An Analysis of the Impact of Enterprise Risk Management (ERM) on the Firm Performance of Indonesia State-Owned Enterprises
title_fullStr An Analysis of the Impact of Enterprise Risk Management (ERM) on the Firm Performance of Indonesia State-Owned Enterprises
title_full_unstemmed An Analysis of the Impact of Enterprise Risk Management (ERM) on the Firm Performance of Indonesia State-Owned Enterprises
title_short An Analysis of the Impact of Enterprise Risk Management (ERM) on the Firm Performance of Indonesia State-Owned Enterprises
title_sort analysis of the impact of enterprise risk management erm on the firm performance of indonesia state owned enterprises
topic enterprise risk management
risk maturity index
firm performance
state-owned enterprise
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AT dindaamaliacandela analysisoftheimpactofenterpriseriskmanagementermonthefirmperformanceofindonesiastateownedenterprises
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