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

  • Ni Ketut Ary Sedani Universitas Hindu Indonesia
  • Putu Cita Ayu Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v2i1.1575
Keywords: Keywords: enterprise risk management disclosure, intellectual capital disclosure, board size and firm value

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.

Published
2021-04-29
How to Cite
Sedani, N. K. A., & Ayu, P. C. (2021). PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT, PENGUNGKAPAN INTELLECTUAL CAPITAL DAN UKURAN DEWAN KOMISARIS TERHADAP NILAI PERUSAHAAN. Hita Akuntansi Dan Keuangan, 2(1), 461-474. https://doi.org/10.32795/hak.v2i1.1575
Issue
Vol. 2 No. 1 (2021): Hita Akuntansi dan Keuangan
Section
Articles

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