6. Conclusion
Management accounting significantly influences the risk management of (Employer Pension Fund / Defined
Benefit Pension Plans) in West Java-Banten. But the magnitude of the effect is not high; it shows that there are
other variables that affect the implementation of risk management such as good governance and internal control.
Risk management significantly influences organizational performance in organizations which have (Employer
Pension Fund / Defined Benefit Pension Plans) in West Java-Banten. But the magnitude of the effect is not high,
it indicates there are other variables that affect organization performance such as strategy, quality and
management’s commitment.