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  • 标题:Developing Enterprise Risk Management Index for Shariah-compliant Companies
  • 本地全文:下载
  • 作者:Ruhaya Atan ; Enny Nurdin Sutan Maruhun ; Sharifah Norzehan Syed Yusuf
  • 期刊名称:Global Journal Al-Thaqafah
  • 印刷版ISSN:2232-0474
  • 电子版ISSN:2232-0482
  • 出版年度:2018
  • 期号:Special
  • 页码:189
  • 出版社:Kolej Universiti Islam Sultan Azlan Shah
  • 摘要:Numerous firms are implementing enterprise riskmanagement (ERM) because it can increase firmvalue. However, academic research examiningthe association between ERM and firm valueremains limited due to the lack of suitableand comprehensive dimensions available formeasuring ERM. This study directly addressesthis research gap and proposes a comprehensivedimension of ERM that effectively measures theconstruct. ERM Index (ERMi) is proposed as aneffective measurement for ERM implementation.ERMi was constructed on the basis of datagathered from a thorough review of literature.The effectiveness of ERMi in measuringERM implementation was assessed throughsurvey questionnaire among Shariah-compliantcompanies listed in Bursa Malaysia, and testedusing the structural equation modeling techniqueof partial least squares (PLS-SEM). Empiricalfindings confirm that 42 items in ERMi thatmeasure the eight principal components ofERM are significant and effective dimensionsfor ERM implementation. Empirical premiseof ERMi, such as its reliability and validityassessed using PLS-SEM, is another importantcontribution of this study attesting that PLSSEMis an efficient data analysis techniquethat can be employed in accounting research.
  • 关键词:Enterprise risk management; Firm;value; Partial least square; Structural equation;modeling
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