KEBERLANJUTAN BISNIS PERUSAHAAN MAKANAN DAN MINUMAN DI PASAR MODAL ASEAN: PERAN MANAJEMEN RESIKO UNTUK MENINGKATKAN KETAHANAN KEUANGAN

-, INTAN JAUHAUL MAKHNUN (2024) KEBERLANJUTAN BISNIS PERUSAHAAN MAKANAN DAN MINUMAN DI PASAR MODAL ASEAN: PERAN MANAJEMEN RESIKO UNTUK MENINGKATKAN KETAHANAN KEUANGAN. Masters thesis, Eduvest Journal of Universal Studies.

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Official URL: https://eduvest.greenvest.co.id/index.php/edv

Abstract

The aim of this research is to analyze the influence of sustainability reports on the financial resilience of food and beverage companies in the capital markets of ASEAN countries and to analyze the role of Enterprise Risk Management in moderating the influence of this relationship. In the context of measuring financial resilience, Economic Value Added (EVA) is used. Sustainability reports are measured using the SRDI index with the Global Reporting Initiative (GRI) 2021. Meanwhile, the index used to measure Enterprise Risk Management is COSO – ERM. The population of this research is food and beverage industry companies listed on the stock exchanges of each ASEAN country in 2022 - 2023. Using the purposive sampling method, 55 companies were obtained. The type of data used is secondary data. The analysis technique uses the Regression Analysis (MRA) Method with SmartPLS software. The research results show that sustainability reports have no effect on Economic Value Added, and Enterprise Risk Management is unable to moderate the influence of sustainability reports on Economic Value Added. Although ERM is designed to reduce risk and increase stability, this research suggests that ERM may not be integrated enough with sustainability initiatives to impact financial resilience as measured by EVA in the short term. The sustainability initiatives reported in the SR are more oriented towards long-term impacts related to the environment, social and governance (ESG), such as reducing carbon emissions, waste management and community empowerment. Because of this difference in focus, ERM is often not directly involved in managing or measuring the effectiveness of sustainability initiatives, leading to a lack of synergy between the two approaches. The implications of this research can help companies pay more attention to sustainability practices and strengthen risk management to increase financial resilience. Keywords: Sustainability report, Enterprise Risk Management, financial resilience, Economic Added Value

Item Type:	Thesis (Masters)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	Intan Jauharul Makhnun
Date Deposited:	22 Jul 2024 06:21
Last Modified:	22 Jul 2024 06:21
URI:	https://repository.upnjatim.ac.id/id/eprint/27062

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