Pengaruh Pengungkapan Enterprise Risk Management dan Intellectual Capital Terhadap Nilai Perusahaan
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Institusion
Universitas Pembangunan Jaya Tangerang
Author
Agnes, Karunia Semesta Putri
Subject
HF Commerce
Datestamp
2022-06-03 06:26:15
Abstract :
The importance of disclosure entreprise risk management to manage their business risks in the future and having Intellectual Capital is a crucial issue today, the company must pay attention to the possibility of risks that will arise and how to manage these risks with Intellectual Capital owned. The purpose of this study was to determine the effect of entreprise risk management disclosure and Intellectual Capital on firm value in companies listed on the Indonesia Stock Exchange index LQ 45. The sample was determined based on purposive sampling technique, with a total sample of 11 companies. The study uses secondary data obtained from the Indonesia Stock Exchange website in the form of financial reports from 2016-2018. Testing the hypothesis in this study using a panel data regression test. The results show, that entreprise risk management disclosure and Intellectual Capital have an effect on the Company Value of Companies listed on the Indonesia Stock Exchange in the LQ45 category during 2016-2018. This means that entreprise risk management and Intellectual Capital will result in effective decision making in increasing company value. Keywords : ERM Disclosure, Intellectual Capital, Firm Value
The importance of disclosure entreprise risk management to manage their business risks in the future and having Intellectual Capital is a crucial issue today, the company must pay attention to the possibility of risks that will arise and how to manage these risks with Intellectual Capital owned. The purpose of this study was to determine the effect of entreprise risk management disclosure and Intellectual Capital on firm value in companies listed on the Indonesia Stock Exchange index LQ 45. The sample was determined based on purposive sampling technique, with a total sample of 11 companies. The study uses secondary data obtained from the Indonesia Stock Exchange website in the form of financial reports from 2016-2018. Testing the hypothesis in this study using a panel data regression test. The results show, that entreprise risk management disclosure and Intellectual Capital have an effect on the Company Value of Companies listed on the Indonesia Stock Exchange in the LQ45 category during 2016-2018. This means that entreprise risk management and Intellectual Capital will result in effective decision making in increasing company value. Keywords : ERM Disclosure, Intellectual Capital, Firm Value
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