scholarly journals PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN

2017 ◽  
Vol 14 (1) ◽  
pp. 20-45 ◽  
Author(s):  
Sunitha Devi ◽  
I Gusti Nyoman Budiasih ◽  
I Dewa Nyoman Badera
Keyword(s):  
Risk Management ◽  
Intellectual Capital ◽  
Enterprise Risk Management ◽  
Enterprise Risk

scholarly journals ENTERPRISE RISK MANAGEMENT DAN INTELLECTUAL CAPITAL DISCLOSURE : PERSPEKTIF INVESTOR

2018 ◽  
Vol 8 (2) ◽  
pp. 187 ◽  
Author(s):  
Yolanda Yolanda ◽  
Ihyaul Ulum ◽  
Setu Setyawan
Keyword(s):  
Risk Management ◽  
Intellectual Capital ◽  
Firm Value ◽  
Sampling Technique ◽  
Enterprise Risk Management ◽  
Partial Least Square ◽  
Least Square ◽  
Corporate Value ◽  
Coding System ◽  
Enterprise Risk

This paper aims to examine the effect of corporate value on investor reactions with enterprise risk management (ERM) and intellectual capital disclosure (ICD) as a mediation variable on Indonesian companies listed in the Jakarta Islamic Index in 2016. The sample of this study consists of 25 companies with purposive sampling technique. Five ways numerical coding system and Partial Least Square (PLS) are used as a tool to perform data analysis. The results show that firm value has a significant influence on investor reaction. Unlike the ERM capable of mediating the relationship between corporate value and investor reactions, ICD is unable to mediate.

scholarly journals Pengaruh Enterprise Risk Management Disclosure, Intellectual Capital Disclosure dan Debt to Asset Ratio terhadap Nilai Perusahaan

2020 ◽  
Vol 1 (2) ◽  
pp. 147-162
Author(s):  
Leni Siti Rukmana Deffi ◽  
Dwi Cahyono ◽  
Rendy Mirwan Aspirand
Keyword(s):  
Risk Management ◽  
Intellectual Capital ◽  
Firm Value ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Enterprise Risk Management ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
A Value ◽  
Enterprise Risk

This study aims to determine the effect of Enterprise Risk Management Disclosure, Intellectual Capital Disclosure and Debt To Asset Ratio on firm value. This research uses quantitative methods, involving a sample of 21 mining companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. Primary data is collected from regular company reports. The results of the study using a partial test showed a significance value of 0.397 for the Enterprise Risk Management Disclosure variable, a significance value of 0.349 for the Intellectual Capital Disclosure variable and a significance value of 0.301 for the Debt To Asset Ratio variable. The calculated coefficient of determination results obtained a value of 0.111, which means the independent variable under study only affects the value of the company by 11%, while the remaining 89% of the company's value is influenced by other independent variables outside the variables used in this study. Conclusions, Enterprise Risk Management Disclosure, Intellectual Capital Disclosure and Debt to Asset Ratio have no influence on firm value. Keywords: Enterprise Risk Management Disclosure, Intellectual Capital Disclosure and Debt To Asset Ratio, firm value.

scholarly journals The Effect Of Enterprise Risk Management Disclosure, Intellectual Capital Disclosure, Independent Board Of Commissioners, Board Of Director And Audit Committee Towards Firm Value

2020 ◽  
Vol 9 (1) ◽  
pp. 60-72
Author(s):  
Bima Cinintya Pratama ◽  
Indriana Putri ◽  
Maulida Nurul Innayah
Keyword(s):  
Risk Management ◽  
Intellectual Capital ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Multiple Regression Model ◽  
Enterprise Risk Management ◽  
Book Value ◽  
Board Of Director ◽  
Enterprise Risk

This study aims to examine the effect of enterprise risk management disclosure, intellectual capital disclosure, board commissioner independent, the board of director and committee audit on firm value proxied using book value. The population in this study are property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2016-2018. The samples of this study are 60 companies with 180 observations listed in Indonesia Stock Exchange selected by using a purposive sampling method. The data analysis method used is multiple regression model. Based on the hypothesis that enterprise risk management disclosure, intellectual capital disclosure, independent board commissioner and audit committee have no significant effect on firm value meanwhile board of directors has a significant effect on firm value.

Pengaruh Intellectual Capital, Perencanaan Pajak, Dan Pengungkapan Enterprise Risk Management Terhadap Nilai Perusahaan

2020 ◽  
Vol 8 (1) ◽  
pp. 82
Author(s):  
Riani Fadilah ◽  
Mayar Afriyenti
Keyword(s):  
Risk Management ◽  
Human Capital ◽  
Intellectual Capital ◽  
Firm Value ◽  
Tax Planning ◽  
Enterprise Risk Management ◽  
Manufacturing Companies ◽  
Enterprise Risk ◽  
Customer Capital ◽  
Capital Tax

The aim of this study was to analyze the influence of intellectual capital, tax planning, enterprise risk management discloure on firm value. The data used in this study are annual reports In manufacturing companies listed on the indonesia stock exchange (idx) in the period 2014-2018. The method of taking data samples using purposive sampling method based on certain criteria. Based on the retrieval method obtained A sample of 162 companies. Hypothesis testing in this study uses multiple linear regression analysis. The results show that structural capital, tax planning, and enterprise risk management discloure has no influence on firm value and human capital also customer capital have a positive influence on firm value. The results of this study contribute to the development of knowledge related to company value, especially the importance of human capital and customer capital. For practice, this research provides input to companies in order to maximize their human capital and customer capital. Keywords: Intellectual Capital; Tax Planning; Enterprise Risk Management Disclosure; Firm Value

scholarly journals PENGARUH ENTERPRISE RISK MANAGEMENT TERHADAP KINERJA PERUSAHAAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 1 (3) ◽  
pp. 141-158
Author(s):  
Risa Martia Aryanti ◽  
Susi Retna Cahyaningtyas ◽  
Iman Waskito
Keyword(s):  
Risk Management ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Enterprise Risk Management ◽  
Fiscal Year ◽  
Company Performance ◽  
Construction Companies ◽  
Enterprise Risk ◽  
The Relationship ◽  
Exchange Data

The study aims to determine the effect of enterprise risk management on company performance with intellectual capital as a moderating variable. The dependent variable of company performance is measured by ROE. Enterprise risk management independent variables measured content analysis based on the 2017 COSO ERM framework in the form of 20 principles that include 5 components. Intellectual capital moderation variable is measured by VAICTM. This research uses the signaling theory. The sample was obtained based on purposive sampling and produced 43 companies in property, real estate and building construction companies for the 2015-2019 fiscal year which were listed on the Indonesia Stock Exchange. Data were analyzed based on Moderating Regression Analysis (MRA). The results of this study indicate that enterprise risk management has no effect on company performance which shows the coefficient of ERM is negative, that is -0.965 with a probability of 0.336> 0.05. This result also shows that intellectual capital does not moderate the relationship between enterprise risk management and company performance, which shows the coefficient value of -0.047 with sig. 0.962.

scholarly journals The influence of enterprise risk management on firm performance with the moderating effect of intellectual capital dimensions

2020 ◽  
pp. 1-30 ◽  
Author(s):  
Parvaneh Saeidi ◽  
Sayyedeh Parisa Saeidi ◽  
Leonardo Gutierrez ◽  
Dalia Streimikiene ◽  
Melfi Alrasheedi ◽  
...  
Keyword(s):  
Risk Management ◽  
Firm Performance ◽  
Intellectual Capital ◽  
Enterprise Risk Management ◽  
Moderating Effect ◽  
Enterprise Risk

scholarly journals Pengaruh Pengungkapan Enterprise Risk Management dan Pengungkapan Intellectual Capital Terhadap Nilai Perusahaan dengan Good Corporate Governance Sebagai Moderasi

2020 ◽  
Vol 19 (2) ◽  
pp. 79-90
Author(s):  
Astina Elisabeth S Emar ◽  
Sri Ayem
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Intellectual Capital ◽  
Enterprise Risk Management ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Enterprise Risk

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengungkapan enterprise risk management (ERM) dan pengungkapan intellectual capital (IC) terhadap nilai perusahaan dengan good corporate governance (GCG) sebagai variabel moderasi. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018 sebanyak 66 perusahaan yang diperoleh dengan metode purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linear dengan moderasi. Hasil penelitian menunjukkan bahwa pengungkapan ERM tidak berpengaruh terhadap nilai perusahaan dan pengungkapan IC berpengaruh positif pada nilai perusahaan, sedangkan variabel moderasi GCG tidak mampu memoderasi pengaruh pengungkapan ERM pada nilai perusahaan dan GCG dapat memperkuat pengaruh pengungkapan IC terhadap nilai perusahaan.  

scholarly journals PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE, INTELLECTUAL CAPITAL DISCLOSURE DAN STRUKTUR PENGELOLAAN TERHADAP NILAI PERUSAHAAN

2018 ◽  
Vol 11 (2) ◽  
pp. 284
Author(s):  
Dedi Ardianto ◽  
Muhammad Rivandi
Keyword(s):  
Risk Management ◽  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Multiple Regression Model ◽  
Enterprise Risk Management ◽  
Manufacturing Companies ◽  
Disclosure Management ◽  
Enterprise Risk ◽  
Board Director

This study aims to examine the effect of enterprise risk management disclosure, intellectual capital disclosure and structure management on firm value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2012 – 2016. The samples of this study are fifty-two companies listed in Indonesia Stock Exchange selected by using purposive sampling method. Data analysis method used is multiple regression model. Based on the hypothesis tested proves that the intellectual capital disclosure, board director have the positive significant effect on firm value, and board commissioner independent have the negative significant effect on firm value, meanwhile enterprise risk management disclosure and  committe audit no effect on firm value Keywords : enterprise risk management disclosure, intellectual capital disclosure, management structure,  firm value.

scholarly journals PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT, PENGUNGKAPAN INTELLECTUAL CAPITAL, DAN STRUKTUR PENGELOLAAN PADA NILAI PERUSAHAAN

2020 ◽  
pp. 561
Author(s):  
Ana Dwiyanti Candra ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Risk Management ◽  
Intellectual Capital ◽  
Enterprise Risk Management ◽  
Purposive Sampling ◽  
Enterprise Risk

Nilai perusahaan sangat diperhatikan investor untuk mengambil keputusan investasi. Semakin baik nilai perusahaan, investor semakin percaya untuk berinvestasi. Berdasarkan fenomena dan teori terkait, perusahaan dapat meningkatkan nilai dengan melakukan pengungkapan ERM, pengungkapan IC, dan struktur pengelolaan. Tujuan penelitian ini adalah memberikan bukti empiris pengungkapan ERM, pengungkapan IC, dan struktur pengelolaan mempengaruhi nilai perusahaan. Penelitian ini dilakukan pada perusahaan perbankan di BEI periode 2016-2018. Dengan purposive sampling diperoleh 31 perusahaan sampel dengan total 93 data observasi selama 3 tahun. Sebanyak 7 data outlier dikeluarkan, sehingga diperoleh sebanyak 86 data amatan. Teknik analisis data menggunakan analisis regresi berganda. Berdasarkan hasil pengujian hipotesis, diperoleh hasil bahwa hanya variabel ERMD yang berpengaruh positif ada nilai perusahaan, sedangkan dua variabel independen lainnya tidak mempengaruhi nilai perusahaan.

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