PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN



Muhammad Rivandi

Abstract


This study aims to examine the effect of enterprise risk management disclosure, board commissaries independent, and committed audit on firm value. The samples of this study are thirty companies listed in Indonesia Stock Exchange (IDX) selected by using purposive sampling method. The method of data analysis used in this study is panel regression models . Based on the hypotheses testing result, that the enterprise risk management disclosure significantly no effect on firm value, meanwhile board commissaries independent, and community audit have positive significant effect on firm value

Penelitian ini bertujuan untuk menguji pengaruh Enterprise Risk Management Disclosure, Dewan Komisaris Independen dan Komite Audit terhadap Nilai Perusahaan. Sampel dalam penelitian ini adalah tiga puluh perusahaan yang terdaftar di Bursa Efek Indonesia yang dipilih dengan menggunakan purposive sampling, Metode analisis yang digunakan adalah model regresi panel. Berdasarkan hipotesis hasil pengujian bahwa Enterprise risk management disclosure tidak berpengaruh terhadap nilai perusahaan, sedangkan Dewan komisaris independen dan komite audit berpengaruh positif dan signifikan terhadap nilai perusahaan


Keywords


board commissaries independent; comitte audit; enterprise risk management disclosure; firm value

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