VOlUME 06 ISSUE 01 JANUARY 2023
1Devina Amrin,2Khomsiyah
1,2Trisakti University, Jakarta, Indonesia
DOI : https://doi.org/10.47191/ijsshr/v6-i1-68Google Scholar Download Pdf
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.
KEYWORDS:Enterprise Risk Management; Intellectual Capital; Company Values
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