Pengaruh Konservatisme Akuntansi Terhadap Persistensi Laba Pada Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Astika, Raditia Maharani (2010) Pengaruh Konservatisme Akuntansi Terhadap Persistensi Laba Pada Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. S1 thesis, STIE Indonesia Banking School.

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Abstract

In today’s business environment, increasing competition, market globalisation, increasing customer demands and accelerating technologies require organisations to focus on efficiency in every aspect of their operations. Many studies in operations management have focused on the improvement of operational performance, including reduction of process variability, increasing flexibility or implementing controls in operations. However, managing the risk in operations seems to have been neglected by researchers. Hence, there are two major objectives of this study. The first objective is to investigate the operational risk management (ORM) systems in banking organisations (study in Bank X unit treasury) based on ORM system that have been proposed by Thitima (2008) and to study the factors that have an impact on effective operational risk management. Then, according to the identified factors, the second objective is to develop an ORM system implementation model and a guideline for banking organisations. A review of the ORM systems and its implementation was conducted. As a result of this investigation, a definition of ORM system in this study is formulating the factors of effective ORM system implementation which are identified as a basis for the next stage of this study. Keyword: Operational Risk Management (ORM) System; Banking; Implementation

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 27 Oct 2020 03:06
Last Modified: 27 Oct 2020 03:06
URI: http://repository.ibs.ac.id/id/eprint/1632

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