Pengaruh Penerapan Enterprise Risk Management terhadap Kinerja Perusahaan Jasa Konstruksi (Studi Kasus PT Nindya Karya)
Main Article Content
Industri jasa konstruksi di Indonesia menghadapi tantangan tingginya risiko proyek, keterlambatan, dan pembengkakan biaya yang memerlukan Enterprise Risk Management (ERM) terintegrasi). Penelitian ini bertujuan menganalisis pengaruh penerapan ERM terhadap kinerja perusahaan jasa konstruksi pada PT Nindya Karya, dengan mengkaji tingkat penerapan ERM, mengevaluasi kinerja perusahaan, serta mengukur kontribusi masing-masing dimensi ERM terhadap pencapaian kinerja. Penelitian menggunakan pendekatan kuantitatif dengan metode studi kasus, melibatkan 132 responden dari 197 populasi pegawai, serta dianalisis menggunakan Multivariate Multiple Regression (MMR).. Hasil analisis menunjukkan pengaruh signifikan ERM terhadap seluruh dimensi kinerja secara simultan (F-hitung 6,222–7,284; Sig. 0,000), dengan kualitas konstruksi sebagai dimensi yang paling dipengaruhi (R² = 0,324). Secara parsial, tata kelola dan budaya organisasi (X1) serta strategi dan penetapan tujuan (X2) berpengaruh signifikan terhadap keempat indikator kinerja (p < 0,05), sedangkan tiga dimensi lainnya menunjukkan pengaruh tidak signifikan. ERM yang terintegrasi dengan tata kelola dan strategi perusahaan mampu meningkatkan kinerja perusahaan jasa konstruksi secara menyeluruh. Penelitian ini memberikan kontribusi teoretis bagi pengembangan ilmu manajemen risiko dan praktis sebagai acuan bagi perusahaan konstruksi, regulator, dan asosiasi industri dalam merumuskan kebijakan ERM yang efektif dan berkelanjutan.
Keywords:
enterprise risk management, kinerja perusahaan, jasa konstruksi, COSO, manajemen risiko
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Hoyt, R. E., dan Liebenberg, A. P. (2011). The Value of Enterprise Risk Management. Journal of Risk and Insurance, 78(4), 795–822
Hoyt, R. E., dan Liebenberg, A. P. (2025). Enterprise Risk Management. In Handbook of Insurance: Volume II (pp. 415-425). Cham: Springer Nature Switzerland.
Indarti, R. D., dan Arisyahidin, A. (2024). Implementasi Enterprise Risk Management pada Proyek-Proyek Strategis Daerah oleh Inspektorat Daerah Kota Blitar. REVITALISASI: Jurnal Ilmu Manajemen, 13(2), 427-437.
Irwansyah, I., & Sebrina, D. (2024). Pengaruh Environmental, Social and Governance (ESG) Risk dan Enterprise Risk Management (ERM) Terhadap Kinerja Perusahaan. Jurnal Manajemen dan Bisnis Indonesia, 12(1), 66–78.
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Lam, J. (2014). Enterprise Risk Management: From Incentives to Controls (2nd ed.). Hoboken, NJ: John Wiley dan Sons.
Lau, A., Stephany, D., Pranata, B. B., & Malau, M. (2026). Pengaruh akuntansi keberlanjutan dan audit lingkungan terhadap transparansi laporan keberlanjutan dengan tata kelola perusahaan sebagai variabel moderasi (Studi pada perusahaan sub sektor pertambangan batubara yang terdaftar di BEI periode 2020–2023). INOMATEC: Jurnal Inovasi dan Kajian Multidisipliner Kontemporer, 1(3), 828–843.
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Lestari, D. A., & Nurhadianto, R. (2024). The Impact of the Implementation of Enterprise Risk Management Dimensions on Increasing Company Value. Jurnal Ilmu Manajemen, 14(1), 25–39.
Lestari, S., & Sintha, L. (2022). The Impact of Liquidity, Solvability, Activity, Profitability, Asset Growth, and Sales Growth to Systematic Risk with Firm Size as Moderating Variable on Consumer Non-Cyclicals Company Listed in Indonesia Stock Exchange 2017-2021. Quantitative Economics and Management Studies (QEMS), 3(6), 869-880.
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Ma’rifah, R., Rohmah, N., & Anwar, M. (2023). Penerapan Enterprise Risk Management Sektor Konstruksi Terhadap Nilai Perusahaan. Jurnal Teknik dan Manajemen Industri, 15(2), 143–154.
Malau, M. (2020). Earning Informativeness is Moderating Investment Opportunity, Return on Asset, and Leverage on Prudence Measurement. Journal of Accounting, Business and Finance Research, 9(2), 57-63 ( tambah 2 lagi sitasi pembimbing )
Masama, B., Bruwer, J. P., dan Gwaka, L. (2022). The Feasibility of Implementing the Committee of Sponsoring Organizations of the Treadway Commission Enterprise Risk Management Framework in South African Small, Medium and Micro Enterprises: A Literature Review. International Journal of Business Continuity and Risk Management, 12(3), 208-225.
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