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

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.

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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.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Hasanudin, Agus Ismaya	197710232002121001

Additional Information:

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.

Uncontrolled 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

Subjects:

H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Yudhistira Saputra

Date Deposited:

11 Jul 2025 07:05

Last Modified:

11 Jul 2025 07:05

URI:

http://eprints.untirta.ac.id/id/eprint/50837

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