The Effect of Company Risk Management Disclosure, Intellectual Capital on Company Value And Company Size as Moderating Variables
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 08
Abstract
This research aims to investigate the effect disclosure of Enterprise Risk Management and Intellectual Capital as independent variables on Company Value as the dependent variable, which then tests whether company size can strengthen or weaken the effect of Enterprise Risk Management disclosure, and whether firm size can strengthen or weaken the effect Intellectual Capital ton Company Value.The data used in this research is secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange at tahun 2018-2022. The method used to take samples is purposive sampling. Results of this research is hoped that this will provide an idea of the influence Enterprise Risk Management disclosure variables to the value of the company and how disclosure of intellectual capital influence company value, and whether company size can strengthen or weaken this influence relationship.
Authors and Affiliations
Rosa Fitriana , Rini Susiani , KartikaWulandari
Keywords
Related Articles
- EP ID EP743250
- DOI 10.47191/jefms/v7-i8-49
- Views 31
- Downloads 0
Cloud-Based Accounting Information Systems and Financial Reporting Quality of Listed Information and Communication Technology Firms in Nigeria
The confluence of cloud-based Accounting Information Systems (AIS) adoption and financial reporting quality within Nigeria's Information and Communication Technology (ICT) sector is explored in this study. Given the dyna...
The Future of HR: A Forced Evolution or an Opportunity for Growth in the Wake of COVID-19 and Digital Transformation?
This research, using a correlational quantitative method approach, aims to see how big an impact the COVID-19 pandemic and digital transformation have had on human resource planning. Research data was obtained from quest...
The Role of Leadership, Organizational Citizenship Behavioral and Work Environment in Improving Employee Job Satisfaction
Early 2020 was marked by the outbreak of the Covid 19 pandemic throughout the world in general and Indonesia in particular. All parties work together to be able to cope with the Covid 19 pandemic outbreak. One of the ins...
Application of Linear Programming to Optimize Sugarcane Production and Sugarcane Farming Income at HGU Jengkol PT. Perkebunan Nusantara X
Sugar production in Indonesia is currently unable to meet domestic needs, even though the potential demand for domestic sugar is still relatively high. Therefore, targeted efforts are needed to predict the decline in sug...
The Effect of Bank Efficiency, Industry Specification, and Macroeconomic on Banking Profitability in Indonesia
Banking in Indonesia has a long and dynamic history. The banking industry in Indonesia has distinctive and diverse characteristics. Banking in Indonesia faces various challenges and opportunities in the future. The purpo...