eprintid: 50837 rev_number: 30 eprint_status: archive userid: 13260 dir: disk0/00/05/08/37 datestamp: 2025-07-11 07:05:04 lastmod: 2025-07-11 07:05:04 status_changed: 2025-07-11 07:05:04 type: thesis metadata_visibility: show creators_name: Saputra, Yudhistira creators_id: 5552200023 contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_name: Hasanudin, Agus Ismaya contributors_id: 197710232002121001 corp_creators: UNIVERSITAS SULTAN AGENG TIRTAYASA corp_creators: FAKULTAS EKONOMI DAN BISNIS corp_creators: AKUNTANSI title: PERAN MANAJEMEN RISIKO ISO 31000 DALAM MEMODERASI PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KEUANGAN PADA PT. ANGKASA PURA I DAN II (PERSERO) PERIODE 2020 - 2023 ispublished: pub subjects: HB subjects: HF subjects: HF5601 divisions: FEB divisions: Akuntansi full_text_status: restricted keywords: ISO 31000 Risk Management, Management Control System, Leadership Style, Financial Performance, Contingency Theory Manajemen Risiko ISO 31000, Sistem Pengendalian Manajemen, Gaya Kepemimpinan, Kinerja Keuangan, Teori Kontinjensi note: Perubahan lingkungan bisnis yang dinamis menuntut perusahaan untuk mengoptimalkan sistem pengendalian manajemen (SPM), gaya kepemimpinan, dan manajemen risiko berbasis ISO 31000 guna menjaga kinerja keuangan. Penelitian ini bertujuan untuk menganalisis: (1) pengaruh SPM dan gaya kepemimpinan terhadap kinerja keuangan, serta (2) peran moderasi manajemen risiko ISO 31000 dalam memperkuat hubungan dengan teori kontingensi sebagai landasan teoritis untuk menjelaskan interaksi antar variabel dalam konteks ketidakpastian lingkungan. Penelitian menggunakan metode kuantitatif dengan data primer dari 147 responden yang diambil melalui teknik purposive sampling. Analisis data dilakukan dengan Moderated Regression Analysis (MRA) yang diolah dengan software SPSS 25. Hasil penelitian menunjukkan Sistem Pengendalian Manajemen (SPM) berpengaruh positif signifikan terhadap Kinerja Keuangan, Gaya Kepemimpinan berpengaruh positif signifikan terhadap Kinerja Keuangan, Manajemen Risiko ISO 31000 memoderasi hubungan antara Sistem Pengendalian Manajemen terhadap Kinerja keuangan, dan Manajemen Risiko ISO 31000 tidak dapat memoderasi hubungan antara Gaya kepemimpinan terhadap Kinerja Keuangan. abstract: The dynamic changes in the business environment require companies to optimize management control systems, leadership styles, and ISO 31000-based risk management to maintain financial performance. This study aims to analyse: (1) the effect of SPM and leadership style on financial performance, and (2) the moderating role of ISO 31000 risk management in strengthening the relationship with contingency theory as a theoretical basis for explaining interactions between variables in the context of environmental uncertainty. The study used quantitative methods with primary data from 147 respondents taken through purposive sampling technique. Data analysis was carried out with Moderated Regression Analysis (MRA) which was processed with SPSS 25 software. The results showed that the Management Control System (MCS) had a significant positive effect on Financial Performance, Leadership Style had a significant positive effect on Financial Performance, ISO 31000 Risk Management moderated the relationship between the Management Control System and Financial Performance, and ISO 31000 Risk Management could not moderate the relationship between Leadership Style and Financial Performance. date: 2025 date_type: published pages: 150 institution: UNIVERSITAS SULTAN AGENG TIRTYASAYA department: AKUNTANSI thesis_type: sarjana thesis_name: sarjana citation: Saputra, Yudhistira (2025) PERAN MANAJEMEN RISIKO ISO 31000 DALAM MEMODERASI PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KEUANGAN PADA PT. ANGKASA PURA I DAN II (PERSERO) PERIODE 2020 - 2023. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTYASAYA. document_url: https://eprints.untirta.ac.id/50837/8/Yudhistira%20Saputra_5552200023_Fulltext.pdf document_url: https://eprints.untirta.ac.id/50837/2/Yudhistira%20Saputra_5552200023_02.pdf document_url: https://eprints.untirta.ac.id/50837/3/Yudhistira%20Saputra_5552200023_03.pdf document_url: https://eprints.untirta.ac.id/50837/4/Yudhistira%20Saputra_5552200023_04.pdf document_url: https://eprints.untirta.ac.id/50837/5/Yudhistira%20Saputra_5552200023_05.pdf document_url: https://eprints.untirta.ac.id/50837/6/Yudhistira%20Saputra_5552200023_Lampiran.pdf document_url: https://eprints.untirta.ac.id/50837/7/Yudhistira%20Saputra_5552200023_Reference.pdf document_url: https://eprints.untirta.ac.id/50837/17/Yudhistira%20Saputra_5552200023_01.pdf