SKRIPSI AKS
Pengaruh penerapan Enterprise Risk Management dan Board Governance terhadap Nilai Perusahaan (Studi kasus ada perusahaan sektor keuangan yang terdaftaf di BEI tahun 2021-2022)
ABSTRACT
This research aims to determine the effect of the implementation of enterprise risk
management and board governance on firm value. Independent variables include
enterprise risk management and board governance which are proxied by the
independent board of commissioners and the size of the board of directors. The
dependent variable is firm value. Control variables include firm size, debt to equity
(DER) and Return on Asset (ROA).
The data used in this study are secondary data from the company's annual report.
The population in this study were all financial sector companies listed on the
Indonesia Stock Exchange in 2021-2022. The sampling technique used was
purposive sampling and the final sample was 88 companies. The analysis technique
used was panel data regression analysis with the statistical application of the
Eviews 10 program.
Based on the results of the study, it can be concluded that the variables enterprise
risk management, independent board of commissioners do not affect firm value.
While the size of the board of directors affects firm value.
Keywords: Enterprise risk management, Board Governance, Firm Value..
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