Enterprise Risk Management dan Risiko Operasional: Peran Tata Kelola TI

Muhammad Faisal, Nida Nadya Hasan

Abstract


Penelitian ini bertujuan untuk memberikan bukti peran tata kelola TI dalam mengoptimalkan fungsi ERM untuk mengurangi risiko operasional perusahaan. Penelitian ini berkontribusi pada kegunaan tata kelola TI dalam ERM untuk mengurangi risiko operasional perusahaan. Dengan menyediakan analisis komprehensif mengenai peran tata kelola TI dalam ERM untuk mengurangi risiko operasional perusahaan, diharapkan dapat membantu perusahaan dalam memutuskan alokasi modal untuk tata kelola TI dan program ERM. Data yang dikumpulkan untuk melakukan penelitian merupakan data sekunder yang diperoleh dari berbagai sumber, yaitu dari situs resmi BEI( www.idx.co.id), situs resmi perusahaan yang bersangkutan, serta database Revinitif Eikon. Penelitian ini dibangun diatas dua teori utama yaitu agency theory dan theory acceptance model (TAM). Bukti empiris yang diperoleh menunjukkan pentingnya ERM sebagai alat dari manajemen risiko operasional. Tetapi, peneliti tidak menemukan adanya hubungan tata kelola TI terhadap risiko operasional.


Keywords


Enterprise risk management; risiko operasional; tata kelola TI

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References


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DOI: https://doi.org/10.17509/jrak.v10i1.35887

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