CD Skripsi
Pengaruh Intellectual Capital Dan Enterprise Risk Management Disclosure Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening ( Studi Pada Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017)”
ABSTRACT
Based on few of studies that have been done before, there are differences in the results. The studies show that not all phenomena occur in accordance with logical science. Dealing with the background, this study aims to determine the direct and indirect effect of intellectual capital and risk management disclosure to financial performance and corporate value. The population are all companies listed officially on the Indonesian stock exchange 2013-2017 period, with a total number as big as 144 companies. The sample was taken purposively as many as 113 manufacturing companies. The SEM method is used to analyze the collected data. The results showed that: Intellectual Capital had no significant positive effect directly on the value of the company. Enterprise Risk Management Disclosure has a significant positive effect directly on the Value of Companies, Intellectual Capital and Enterprise Risk Management Disclosure has a significant positive effect directly on the financial performance, Intellectual Capital and Enterprise Risk Management Disclosure have a significant indirect effect on the Company Value through Financial Performance.
Keyword : Intellectual Capital, Enterprise Risk Management Disclosure, Financial Performance and Company Value
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