Ningtyas, Endah and Adhariani, Desi (2019) The Analysis of Enterprise Risk Management and Earnings Volatility: Moderation of Audit Committee and Audit Quality. In: Proceedings of the 1st Sampoerna University-AFBE International Conference, SU-AFBE 2018, 6-7 December 2018, Jakarta Indonesia.
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Abstract
This study aims to analyze the impact of enterprise risk management (ERM) implementation on earnings volatility with audit committee effectiveness and audit quality as the moderating variables. The effectiveness of ERM implementation is assessed using a disclosure index developed based on guidance i
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 12:18 |
| Last Modified: | 17 Apr 2026 14:04 |
| URI: | http://eprints.eai.eu/id/eprint/23816 |
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