CD Skripsi
Pengaruh Intellectual Capital Dan Pengungkapan Enterprise Risk Management Terhadap Nilai Perusahaan Dengan Kinerja Perusahaan Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015-2019)
ABSTRACT
Firm value is a certain condition that has been achieved by the company, which is
reflected in the company's stock price and has gained investors confidence for all its
achievements. This research aims to examine the effect of intellectual capital and
enterprise risk management disclosure on firm value and to examine whether form
performance can mediate the relationship between intellectual capital and enterprise
risk management disclosure on firm value. The population in this study are all
banking companies listed on the Indonesia Stock Exchange in 2015-2019. The
sampling technique of this research was purposive sampling, by choosing 26
companies with selected criteria. Techniques for data collection in this research
include literature review and documentation. The data analysis technique of this
research was Partial Least Square (PLS). The results showed that intellectual
capital and enterprise risk management disclosure have an effect on firm
performance. Intellectual capital has no effect on firm value. Firm performance and
enterprise risk management disclosure has affect on firm value. Furthermore, firm
performance can mediate the relationship between intellectual capital and enterprise
risk management disclosure on firm value.
Keywords: intellectual capital, enterprise risk management disclousure, firm value,
firm performance
Tidak tersedia versi lain