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"Institusi publik dalam mengoptimalkan pencapaian visi, misi, tujuan dan sasaran organisasi perlu melakukan upaya penerapan tata kelola risiko dengan baik. Tata kelola risiko merupakan penerapan prinsip tindakan, proses, tradisi, dan institusi yang menjalankan wewenang dan mengambil serta melaksanakan keputusan kolektif berupa tindakan identifikasi, penilaian, pengelolaan, evaluasi serta komunikasi risiko. Penelitian dilakukan bertujuan mengevaluasi penerapan tata kelola risiko di pada KPP Madya Tangerang dengan kerangka kerja The International Risk Governance Center (IRGC), dan memberikan rekomendasi evaluasi dan perbaikan tata kelola risiko. Pengumpulan data menggunakan metode kualitatif studi kasus dengan data primer berupa wawancara dan data sekunder berupa regulasi serta dokumen terkait pengelolaan risiko. Hasil penelitian menunjukkan penerapan tata kelola risiko yang baik akan membuat organisasi berjalan secara efektif dalam optimalisasi penanganan risiko. Selain itu evaluasi tata kelola risiko menggunakan IRGC juga menunjukkan upaya peningkatan budaya sadar risiko berupa pemahaman aturan dan petunjuk pelaksanaan manajemen risiko serta komitmen pimpinan mempertimbangkan risiko dalam setiap keputusan dan kebijakan yang dihasilkan menjadi hal terpenting dalam implementasi tata kelola risiko berjalan secara efektif. Konteks inti pada kerangka IRGC yaitu pre-assessment hingga cross-cutting telah dilaksanakan pada KPP Madya Tangerang. Namun konteks Kapasitas Organisasi dan Iklim Sosial IRGC masih belum diimplementasikan optimal sehingga menghambat tujuan peningkatan budaya sadar risiko (risk culture) organisasi.

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Public institutions in optimizing the achievement of the vision, mission, goals and objectives of the organization need to make efforts to implement risk governance properly. Risk governance is the application of the principles of action, process, tradition, and institutions that exercise authority and take and implement collective decisions in the form of risk identification, assessment, management, evaluation and communication. The research was conducted to evaluate the implementation of risk governance at KPP Madya Tangerang with The International Risk Governance Center (IRGC) framework and provide recommendations for evaluating and improving risk governance. Data collection used a qualitative case study method with primary data in the form of interviews and secondary data in the form of regulations and documents related to risk management. The results showed that the implementation of good risk governance will make the organization run effectively in optimizing risk handling. In addition, the evaluation of risk governance using IRGC also shows that efforts to improve risk-aware culture in the form of understanding the rules and guidelines for implementing risk management and the commitment of leaders to consider risk in every decision and policy produced are the most important things in implementing risk governance effectively. The core context of the IRGC framework, namely pre-assessment to cross-cutting, has been implemented at KPP Madya Tangerang. However, the contexts of Organizational Capacity and Social Climate of IRGC have not been implemented optimally, hindering the goal of improving the organization's risk culture."

"Studi meneliti pengaruh kinerja Environmental, Social, and Governance (ESG) terhadap rasio Non-performing Loan (NPL) bank dengan periode penelitian dari tahun 2012-2022 dengan 23 bank di ASEAN-5. Dengan menggunakan variabel Non-performing Loans (NPL) sebagai indikator untuk mengukur tingkat risiko kredit dan kinerja ESG yang diukur menggunakan ESG combined score, Environmental Pillar Score, Social Pillar Score, dan Governance Pillar Score. Penelitian menggunakan jenis regresi data pandel dengan metode estimasi robust fixed-effect model. Hasil menemukan bahwa kinerja ESG signifikan negatif mempengaruhi NPL bank. Hasil juga menunjukan bahwa semakin besar nilai dari kinerja ESG bank maka mampu menurunkan risiko kredit suatu bank.

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The study examines the effect of Environmental, Social, and Governance (ESG) performance on the ratio of Non-performing Loans (NPL) of banks with a research period from 2012-2022 with 23 banks in the ASEAN-5. By using the Non-performing Loans (NPL) variable as an indicator to measure the level of credit risk and ESG performance as measured using the ESG combined score, Environmental Pillar Score, Social Pillar Score, and Governance Pillar Score. This study uses Pandel data regression with a robust fixed-effect model estimation method. The results find that ESG performance significantly negatively affects the bank's NPL. The results also show that the greater the value of a bank's ESG performance, the lower the credit risk of a bank."

"Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh karakteristik dan rangkap jabatan komite pemantau risiko dan komite audit terhadap risiko kredit perbankan di Indonesia. Kedua komite tersebut merupakan komite di bawah dewan komisaris yang bertanggung jawab terhadap pengawasan pelaksanaan manajemen risiko bank. Karakteristik komite diukur melalui aktivitas, ukuran, keahlian kompetensi berdasarkan checklist yang dikembangkan Hermawan 2011 dengan modifikasi peraturan yang berlaku. Sampel terdiri dari bank yang terdaftar dalam Bursa Efek Indonesia selama tahun 2013 hingga 2017. Hasil dari penelitian ini membuktikan bahwa karakteristik keahlian kompetensi, baik dalam komite pemantau risiko maupun komite audit, memiliki pengaruh negatif dan signifikan terhadap risiko kredit perbankan. Penelitian ini juga membuktikan bahwa rangkap jabatan dalam komite audit dan komite pemantau risiko memiliki pengaruh positif terhadap risiko kredit, menunjukkan fokus kinerja komite. Sementara, karakteristik aktivitas dan ukuran komite audit maupun komite pemantau risiko tidak memiliki pengaruh signifikan. Lebih lanjut, melalui pengujian tambahan, karakteristik keahlian keuangan non-akuntansi memiliki pengaruh negatif terhadap risiko kredit, menunjukkan bahwa keahlian ini mampu menunjang monitoring terhadap risiko kredit.

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This research aims to provide empirical evidence regarding the effect of characteristics and overlap membership of Risk Oversight Committee and Audit Committee on Banking credit risk in Indonesia. Both of committees are committee under Board of Commissioners that responsible for monitoring credit risk. Characteristics of each committees are measured by activities, size, and expertise competence based on Hermawan 2011 and Indonesia Financial Service Authority FSA regulation. Samples are consisted of banks listed in Indonesia Stock Exchange IDX during 2013 2017. The result from this research concludes that expertise and competence of both risk oversight committee and audit committee has negative effect on bank credit risk. This research also provides empirical evidence that overlap membership on both risk oversight and audit committee has positive effect on bank credit risk, implying its detrimental effect to the committee's effectiveness. While, activities and size of both risk oversight committee and audit committee do not have significant impact on bank credit risk. Further on additional test, it's concluded that only non accounting financial expertise has negative impact on bank credit risk, implying non accounting financial expertise may enhance the understanding of risk exposure and increase monitoring effectiveness of risk oversight committee and audit committee in monitoring credit risk. "