Dimarti, Alifiah Cantika Angelina (2025) The effect of enterprise risk management (ERM) systems on corporate reputation with corporate social responsibility (CSR) disclosure as a mediating variable (a study of idx lq45 listed companies for the period 2021-2023) / Alifiah Cantika Angelina Dimarti</p>. Diploma thesis, Universitas Negeri Malang.
Full text not available from this repository.Abstract
p This study examined the contribution of the Enterprise Risk Management(ERM) system to corporate reputation considering Corporate SocialResponsibility (CSR) as a mediating variable. The sample included 53 companiesthat were listed on the IDX LQ45 index from 2021 to 2023. Stakeholder theoryserved as the conceptual framework to explain the phenomenon underinvestigation. The results were analyzed using multiple regression analysis andpath analysis techniques with EViews 12 software. The regression test revealedthat the ERM system positively and significantly contributes to CSR disclosureand corporate reputation. A reliable ERM system improves CSR disclosure and 2corporate reputation. Additionally CSR disclosure positively and significantlycontributes to corporate reputation. Thus CSR disclosure has been proven to actas a mediating variable bridging the influence of the ERM system on corporatereputation. These results suggest that companies should implement the ERMsystem and CSR disclosure optimally to maintain their corporate reputation.Keywords Enterprise Risk Management System Corporate reputation CorporateSocial Responsibility /p
| Item Type: | Thesis (Diploma) |
|---|---|
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Departemen Akuntansi (AKU) > S1 Akuntansi |
| Depositing User: | library UM |
| Date Deposited: | 25 Aug 2025 04:29 |
| Last Modified: | 09 Sep 2025 03:00 |
| URI: | http://repository.um.ac.id/id/eprint/398016 |
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