Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)

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Levers of Control and Enterprise Risk Management: A Conceptual Study of the Business Strategy and Financial Performance of State-Owned Enterprises

Authors
I Made Pradana Adiputra, Desak Nyoman Sri Werastuti, Ni Kadek Sinarwati, Made Denny Oktariyana
Corresponding Author
I Made Pradana Adiputra
Available Online 14 December 2020.
DOI
10.2991/aebmr.k.201212.011How to use a DOI?
Keywords
Contingency, ERM, MCS, Performance
Abstract

Business management is no longer centered on individual ownership, but becomes a division of roles or collaboration or mutual cooperation. It takes a system that can carry out this role that can be carried out by all members of the organization. Management control system (MCS) and company risk management (ERM) are systems that theoretically and empirically support each other in influencing performance, because they involve all levels of management in the company. The operation of both systems will depend on external and internal conditions. It is necessary to study the influence of contingent factors so that a contingency approach is used to analyze its role business strategy is indicated to affect the effectiveness of MCS and ERM through analysis of misfits that have an impact on financial performance. It is hoped that this conceptual framework can be used to capture the phenomenon of the problem of State-Owned Enterprises in Indonesia as a result of the COVID-19 pandemic in terms of management accounting and corporate risk management so that SOEs with their characteristics can carry out their operations effectively.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
14 December 2020
ISBN
10.2991/aebmr.k.201212.011
ISSN
2352-5428
DOI
10.2991/aebmr.k.201212.011How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - I Made Pradana Adiputra
AU  - Desak Nyoman Sri Werastuti
AU  - Ni Kadek Sinarwati
AU  - Made Denny Oktariyana
PY  - 2020
DA  - 2020/12/14
TI  - Levers of Control and Enterprise Risk Management: A Conceptual Study of the Business Strategy and Financial Performance of State-Owned Enterprises
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 80
EP  - 88
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.011
DO  - 10.2991/aebmr.k.201212.011
ID  - Adiputra2020
ER  -