PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT, PENGUNGKAPAN INTELLECTUAL CAPITAL DAN UKURAN DEWAN KOMISARIS TERHADAP NILAI PERUSAHAAN

Abstract

The purpose of this study is to obtain evidence of the effect of ERM
disclosure, IC disclosure and board size on firm value. This research was
conducted on property, real estate and construction sector companies in 2015-2018
with 44 populations and 144 samples. The results of this study are multiple linear
regression, which shows that enterprise risk management disclosure has a positive
and significant effect on firm value, while intellectual capital disclosure and board
size do not have a significant effect on firm value.