Penelitian ini bertujuan untuk membandingkan praktik pengelolaan risiko di divisi investasi PT DEF, sebuah manajer investasi reksa dana, dengan kerangka pengendalian risiko COSO ERM dan peraturan OJK yang berlaku saat ini. Penelitian ini menggunakan metode kualitatif melalui wawancara dengan para staf di divisi investasi PT DEF. Sementara itu, pengambilan sampel terkait pengelolaan risiko menggunakan periode tahun 2015-2017. Hasil penelitian menunjukkan bahwa divisi investasi PT DEF telah memenuhi aspek-aspek pengendalian kerangka COSO ERM dan telah mematuhi peraturan OJK terkait.

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This study aims to compare risk management practices at the investment division of PT DEF, a mutual fund investment manager, with ERM risk standards and with current Financial Services Authority OJK regulations. This study uses qualitative method through interview with staffs in the investment division in PT DEF. Meanwhile, risk control samples are taken from 2015 to 2017 period. This study indicates that the investment division of PT DEF has fulfill controlling aspects on COSO ERM framework and complied with OJK rsquo's regulations.