Muhsyaf, Saipul Arni and Cahyaningtyas, Susi R. and Sasanti, Elin E. (2021) Three Line of Defense: An Effective Risk Management:. In: Proceedings of the 18th International Symposium on Management (INSYMA 2021), May 27-28, 2021, Surabaya.
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Abstract
This study aims to determine the effect of three lines of defense on risk management. Risk management as the dependent variable is measured by content analysis based on the risk pro- file. The independent variable, namely the three lines of defense, was measured by content analysis based on 2013 COSO Internal Control in the form of 17 principles covering five components. The sample was determined based on the purposive sampling method and result- ed in 60 Sharia banking observation units registered with the Financial Services Authority (OJK) for the 2015-2019 fiscal year. The results of simple linear regression analysis show that three lines of defense affect risk management. The results of this study imply that the three lines of defense model plays an essential role in realizing the effectiveness of risk manage- ment, where the effectiveness of risk management will be achieved if the control and assur- ance functions are carried out proportionally by the three lines of defense.
| Item Type: | Conference or Workshop Item (Paper) |
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| Keywords (Kata Kunci): | Internal control, three line of defense, risk management, sharia banking. |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi |
| Depositing User: | Saipul Arni Muhsyaf, SE., MM., Ph.D |
| Date Deposited: | 09 Jun 2023 02:33 |
| Last Modified: | 13 Jun 2023 09:48 |
| URI: | http://eprints.unram.ac.id/id/eprint/39383 |
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