RISIKO KEPATUHAN: DEFINISI, KERANGKA REGULASI, PENYEBAB, DAN STRATEGI MITIGASI
Isi Artikel Utama
Fitri Bahreni
Novriful
Azifah Hidayati
Compliance risk is one of the critical risks faced by companies across various industry sectors, especially in an increasingly complex and dynamic business environment. This article aims to comprehensively analyze the definition of compliance risk, the regulatory framework governing compliance in Indonesia and internationally, the causative factors of compliance risk, and effective mitigation strategies to minimize its negative impact. This research employs a systematic literature review method by analyzing various regulations, international standards, and relevant research findings. The results indicate that compliance risk stems from weak internal control systems, minimal organizational compliance culture, evolving regulatory complexity, and limited human resource capacity in compliance. Effective mitigation strategies include building a strong compliance culture, strengthening the compliance officer function, leveraging RegTech technology, and integrating compliance into enterprise risk management. These findings are expected to serve as a reference for business practitioners, regulators, and academics in better managing compliance risk.
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