Do Disclosure of Enterprise Risk Management and Intellectual Capital beneficial for Banking Companies?
Journal Title: International Journal of Social Science And Human Research - Year 2023, Vol 6, Issue 01
Abstract
This research aims to analyze and describe the relationship between Enterprise Risk Management Disclosure and Intellectual Capital to Company Value in the Banking sector. The population is banking sector companies listed on IDX during the period 2017 to 2021 consisting of 47 companies. The sampling technique used in this study was purposive sampling. 39 companies were selected in this study with 195 units of analysis obtained. Multiple regression analysis is used to analyze the data. The results showed that Enterprise Risk Management has a significant positive impact on Company Value. Meanwhile, Intellectual Capital has a significant negative impact on the Value of the Company. Meanwhile, Enterprise Risk Management and Intellectual Capital together have a significant impact on Company Value.
Authors and Affiliations
Devina Amrin, Khomsiyah
Keywords
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- EP ID EP712449
- DOI 10.47191/ijsshr/v6-i1-68
- Views 93
- Downloads 0
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