APAKAH SIKAP MAMPU MEMODERASI HUBUNGAN ANTARA DUKUNGAN DAN KINERJA MANAJEMEN RISKO?
Abstract
Keywords
Full Text:
PDF (Bahasa Indonesia)References
Ahmed, R., Mohamad, N. A. B., & Ahmad, M. S. (2016). Effect of multidimensional top management support on project success: an empirical investigation. Quality & Quantity, 50(1), 151-176.
Ahmed, R., & Azmi bin Mohamad, N. (2016). Exploring the relationship between multi-dimensional top management support and project success: An international study. Engineering Management Journal, 28(1), 54-67.
Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211.
Ajzen, I., & Fishbein, M. (1977). Attitude-behavior relations: A theoretical analysis and review of empirical research. Psychological bulletin, 84(5), 888.
Amalia, Dina (21 Desember 2017). Jenis-Jenis Perusahaan yang Ada di Indonesia. Diakses 2 November 2018, dari https://www.jurnal.id/en/blog/2017/jenis-jenis-perusahaan-yang-ada-di-indonesia
Arena, M., Arnaboldi, M., & Azzone, G. (2010). The organizational dynamics of enterprise risk management. Accounting, Organizations and Society, 35(7), 659-675.
Azwar, Saifuddin. (2008). Reliabilitas dan Validitas. Yogyakarta: Pustaka Belajar.
Baron, R. M., & Kenny, D. A. (1986). The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of personality and social psychology, 51, 1173-1182.
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.
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.
https://doi.org/10.1016/j.jaccpubpol.2015.01.001.
Berg, H. P. (2010). Risk management: procedures, methods and experiences. Reliability: Theory & Applications, 5(2 (17)).
Boonstra, A. (2013). How do top managers support strategic information system projects and why do they sometimes withhold this support?. International Journal of Project Management, 31(4), 498-512.
https://doi.org/10.1016/j.ijproman.2012.09.013.
Burnes, B., & James, H. (1995). Culture, cognitive dissonance and the management of change. International Journal of Operations & Production Management, 15(8), 14-33.
BusinessDictionary.com. Diakses 2 November 2018 dari BusinessDictionary.com website: http://www.businessdictionary.com/definition/risk.html
Deck, S. C. (2015). Enterprise risk management at higher education institutions: How management concepts support its implementation (Order No. 10020370). Available from ABI/INFORM Collection. (1768256556). Retrieved from
https://search.proquest.com/docview/1768256556?accountid=130508
Dewi, S. A. N. T., & Dwirandra, A. A. N. B. (2013). Pengaruh Dukungan Manajemen Puncak, Kualitas Sistem, Kualitas Informasi, Pengguna Aktual dan Kepuasan Pengguna terhadap Implementasi Sistem Informasi Keuangan Daerah di Kota Denpasar. E-Jurnal Akuntansi, 196-214.
Demidenko, E., & McNutt, P. (2010). The ethics of enterprise risk management as a key component of corporate governance. International Journal of Social Economics, 37(10), 802-815.
Djohanputro, Bramantyo. (2018). Manajemen Risiko Korporat Terintegrasi. Jakarta : PPM.
Dong, L., Neufeld, D., & Higgins, C. (2009). Top management support of enterprise systems implementations. Journal of Information technology, 24(1), 55-80.
Enterprise Risk Management—Integrated Framework. (2004). Committee of Sponsoring Organizations of the Treadway Commission (COSO). Diakses tanggal 2 November 2018 dari https://www.coso.org/Documents/COSO-ERM-Executive-Summary.pdf
Ehsani, M., Izadi, B., Yoon, Y. J., Cho, K. M., Koozechian, H., & Tojari, F. (2013). An investigation of the effect of fan relationship management factors on fan lifetime value. Asian Social Science, 9(4), 248.
Evalarasati10 (8 April 2015). PENGERTIAN PENANAMAN MODAL ASING (PMA), PENANAMAN MODAL DALAM NEGERI (PMDN), DAN JOINT VENTURE. Diakses tanggal 2 November 2018 dari https://evalarasati10.wordpress.com/2015/04/08/pengertian-penanaman-modal-asing-pma-penanaman-modal-dalam-negeri-pmdn-dan-joint-venture/
Farrell, M., & Gallagher, R. (2015). The valuation implications of enterprise risk management maturity. Journal of Risk and Insurance, 82(3), 625-657.
https://doi.org/10.1111/jori.12035.
Festinger, L. (1962). A theory of cognitive dissonance (Vol. 2). Stanford university press.
Fuadi, Munir (2003). Perseroan Terbatas Paradigma Baru. Bandung: Citra Aditya Bakti.
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.
Hartono, S. (1974). Masalah-masalah dalam joint ventures antara modal asing dan modal Indonesia. Bandung: Alumni.
Hazan, M. Faharizan, Ahmad Shukri Yazid (2019). The Mediating Effect of Top Management Support on the Relationship between Organizational Culture and Enterprise Risk Management Effectiveness among Malaysian Public Listed Companies. Research Journal of Finance and Accounting. 10 (2). 103-111
HSE Definitions. mfryer.com. Diakses 2 November 2018 dari http://www.mfryer.com/p033.htm
ISO GUIDE 73 (2009). Risk Management terminology. Swiss, Geneva: International Organization for Standardisation.
Industri Besar dan Sedang. Diakses 2 November 2018 dari https://www.bps.go.id/subject/9/industri-besar-dan-sedang.html
Istijanto. (2009). Aplikasi Praktis Riset Pemasaran, Edisi Revisi. Jakarta: Gramedia.
Kanchu, T., & Kumar, M. M. (2013). Risk Management in Banking Sector–an Empirical Study. International Journal of Marketing, Financial Services & Management Research, 2(2), 145-158.
Kane, B., Crawford, J., & Grant, D. (1999). Barriers to effective HRM. International Journal of Manpower, 20(8), 494-515. Retrieved from
https://search.proquest.com/docview/231895615?accountid=130508
Katz, D. (1960). The functional approach to the study of attitudes. Public opinion quarterly, 24(2), 163-204.
Kelley, C. A., & Young, J. E. (1983). Is your small business ready for planning? Journal of Small Business Management (Pre-1986), 21(000001), 28. Retrieved from https://search.proquest.com/docview/210753804?accountid=130508
Kleffner, A. E., Lee, R. B., & McGannon, B. (2003). The effect of corporate governance on the use of enterprise risk management: Evidence from Canada. Risk Management and Insurance Review, 6(1), 53-73.
Kountur, Ronny (2008). Mudah memahami manajemen risiko perusahaan. Jakarta: PPM
Lai, Fong-Woon & A. Samad, Fazilah. (2010). Enterprise Risk Management Framework and The Empirical Determinants of Its Implementation. Paper presented at International Conference on Business and Economics Research.
Loonam, J. A., & McDonagh, J. (2005). Exploring top management support for the introduction of enterprise information systems: a literature review. Irish Journal of Management, 26(1), 163.
Mahoney, M. L. (2011). An examination of the determinants of top management support of information technology projects (Order No. 3461886). Available from ABI/INFORM Collection. (881293382). Retrieved from
https://search.proquest.com/docview/881293382?accountid=130508
MASMOUDI, S. M., & BEN ARAB, S. D. (2018). Determinants of ERM Implementation: The Case of Tunisian Companies. Journal of Financial Reporting and Accounting, https://doi.org/10.1108/JFRA-05-2017-0044
McComb, S. A., Kennedy, D. M., Green, S. G., & Compton, W. D. (2008). Project team effectiveness: the case for sufficient setup and top management involvement. Production Planning & Control, 19(4), 301-311.
Mueller DJ. (1992). Mengukur Sikap Sosial, Pegangan untuk Peneliti dan Praktisi. Jakarta: Bumi Aksara.
Muralidhar, K. (2010). Enterprise risk management in the middle east oil industry. International Journal of Energy Sector Management, 4(1), 59-86.
doi:http://dx.doi.org/10.1108/17506221011033107
Nah, F. F. H., & Delgado, S. (2006). Critical success factors for enterprise resource planning implementation and upgrade. Journal of Computer Information Systems, 46(5), 99-113.
Nah, F. F. H., Lee-Shang Lau, J., & Kuang, J. (2001). Critical factors for successful implementation of enterprise systems. Business process management journal, 7(3), 285-296.
Preacher, K. J and Hayes, A. F., 2004. SPSS and SAS Procedures for Estimating Indirect Effects in Simple Mediation Models. Behavior Research Methods, Instruments, & Computers, 36 (4): 717-731. Psychonomic Society, Inc
Pujianto, Andi (16 Maret 2014). 5 Jenis badan usaha berdasarkan kegiatan usahanya. Diakses 2 November 2018, dari http://www.ekonomikontekstual.com/2014/03/5-jenis-badan-usaha-berdasarkan-kegiatan-usahanya.html
RIMS Risk maturity model. Diakses tanggal 2 November 2018 dari https://www.rims.org/resources/ERM/Pages/RiskMaturityModel.aspx
SprÄić, D. M., Kožul, A., & Pecina, E. (2017). Managers’ Support–A Key Driver behind Enterprise Risk Management Maturity. Zagreb International Review of Economics and Business, 20(s1), 25-39.
Sekaran, Uma & Bougie, Roger. (2017). Research Method for Business A Skill Building Approach 7th Edition. United Kingdom: John Wiley & Sons Ltd.
Simamora, Bilson. (2002). Panduan Riset Perilaku Konsumen. Jakarta: Gramedia.
Singarimbun, Masri dan Sofyan Effendi. (1989). Metode Penelitian Survei, Edisi Revisi. Jakarta: LP3ES.
Solimun. (2011). Analisis Variabel Moderasi Dan Mediasi. Malang: Program Studi Statistika FMIPA-UB.
Staehr, L. (2010). Understanding the role of managerial agency in achieving business benefits from ERP systems. Information systems journal, 20(3), 213-238.
Sugiyono. (2014). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.
Sujoko, Efferin dkk. (2004). Metode Penelitian untuk Akuntansi. Jawa Timur: Bayumedia Publishing.
Susilo, L.J. and Kaho, V.R., (2010). Manajemen Risiko berbasis ISO 31000 untuk industri non perbankan. Jakarta: PPM.
Umar, Husein. (2002). Metode Riset Bisnis. Jakarta: Gramedia
Undang-undang no 19 tahun 2003 tentang Badang Usaha Milik Negara. Jakarta: Presiden Republik Indonesia.
Undang-Undang no 20 Tahun 2008 tentang Usaha Mikro Kecil dan Menengah (UMKM) Jakarta: Presiden Republik Indonesia.
Undang-undang no 25 tahun 2007 tentang penanaman modal. Jakarta: Presiden Republik Indonesia
Waweru, N., & Kisaka, E. S. (2011). The Effect of Enterprise Risk Management Implementation on the Value of Companies Listed in the Nairobi Stock Exchange.
Yazid, A. S., Hussin, M. R., & Daud, W. N. W. (2011). An examination of enterprise risk management (ERM) practices among the government-linked companies (GLCs) in Malaysia. International Business Research, 4(4), 94.
Young, R., & Poon, S. (2013). Top management support—almost always necessary and sometimes sufficient for success: Findings from a fuzzy set analysis. International journal of project management, 31(7), 943-957.
Zhao, X., Hwang, B. G., & Low, S. P. (2013). Critical success factors for enterprise risk management in Chinese construction companies. Construction Management and Economics, 31(12), 1199-1214.
DOI: https://doi.org/10.34149/jmbr.v16i2.167
Indexing
JMBR Editorial Office: PPM School of Management, Jl. Menteng Raya 9-19 Jakarta 10340 Phone: 021-2300313 ext 2354
License
JMBR is using CC BY License
This work is licensed under a Creative Commons Attribution 4.0 International License.