SKRIPSI AKS
PENGARUH ENTERPRISE RISK MANAGEMENT, INTELLECTUAL CAPITAL, KUALITAS LABA DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2017-2019)
ABSTRACT
This study aims to determine the effect of enterprise risk management,
intellectual capital, earnnings quality and profitability on firm value (empirical
study on manufacturing companies listed on the Indonesia Stock Exchange in
2017 – 2019). The dependent variable in this study is firm value. While the
independent variables are enterprise risk management, intellectual capital,
earnings quality and profitability.
The data used is secondary data from the company’s annual financial
statements. The population in this study are all manufacturing companies
listed on the Indonesian stock exchange in 2017-2019. The sampling tecnique
used purposive sampling technique which obtained the final sample as many
as 69 companies but experiencing data outliers as many as 4 companies so that
the total sample is 65 companies. The analysis technique used is panel data
regression analysis using the eviews 9 program.
The results show that enterprise risk management has a positive effect on
firm value, intellectual capital, earnings quality and profitability have no effect
on firm value.
Keywords : enterprise risk management, intellectual capita, earnings quality,
profitability, firm value.
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