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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Rahmat Muliadi
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh Pengungkapan Enterprise Risk Management dan Pengungkapan Intellectual Capital terhadap Nilai Perusahaan Rahmat Muliadi; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.685

Abstract

The purpose of this study was to know the impact of enterprise risk management (ERM) disclosure and intellectual capital (IC) disclosure to the company’s value. The sample in this study were BUMN listed on the Indonesian Stock Exchange (IDX) in 2018-2020with total of 22 companies based on purposive sampling method. The analysis technique used is linear regression. The study result indicated that ERM disclosure does not affect the company’s value and IC disclosure has a significance positive effect on company’s value.
Co-Authors Erly Mulyani