SKRIPSI AKS

PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN

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ABSTRACT

This research was conducted because there is a phenomenon of price to book
value instability and the lack of manufacturing companies in Indonesia that disclose
enterprise risk management and intellectual capital. This study aims to examine
whether there is an influence between the disclosure of enterprise risk management
and intellectual capital on firm value.
This research is quantitative with secondary data sources in the form of
annual reports. The population in this study are manufacturing companies listed
on the Indonesia Stock Exchange in 2019-2021. The sampling technique used
purposive sampling, so that 117 company samples were obtained for three years
and resulted in 351 research data. The data analysis technique used in thisresearch
is panel data regression analysis.
The results of research with panel data regression analysis show that
disclosure of enterprise risk management has no effect on firm value. However, the
disclosure of intellectual capital has a negative effect on firm value.
Keywords: Firm Value, Enterprise Risk Management Disclosure, Intellectual
Capital Disclosure

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 YOG p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 223 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Yoga Ibnu Pratama

Versi lain/terkait

Lampiran Berkas

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