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All Journal JURNAL MUTIARA AKUNTANSI Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Masyarakat Bestari (JPMB) Indonesian Journal of Advanced Social Works (DARMA) Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi
Panjaitan, Rike Yolanda
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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THE EFFECT OF INTELLECTUAL CAPITAL DISCLOSURE AND ENTERPRISE RISK MANAGEMENT DISCLOSURE ON FIRM VALUE Situmorang, Duma Rahel; Panjaitan, Rike Yolanda; Sagala, Farida; Sagala, Lamria; Ginting, Mitha Christina
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/3ym9h670

Abstract

This study aims to determine empirical evidence on the effect of IC disclosure and ERM disclosure on firm value. The sample of this study was 93 non-financial companies listed on the Indonesia Stock Exchange for the period 2020-2024. Panel data regression analysis was applied to analyze the data. The results of the study indicate that IC disclosure has a positive and significant effect on firm value. This study also found that ERM disclosure has a positive and significant effect on firm value. Firm size, leverage, and profitability, as control variables, also provide positive and significant contributions to firm value. The results of this study can be used as a consideration for company management to increase IC disclosure and ERM disclosure in annual reports because IC disclosure and ERM disclosure can be a positive signal to encourage increased firm value. In addition, because IC disclosure and ERM disclosure information are very significant for investors, it can also be useful for regulators to create and establish mandatory disclosure instruments related to IC and ERM to minimize information asymmetry that can harm related parties to the company
Co-Authors Arthur Simanjuntak B. Siahaan, Septony Dona Pasaribu Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Enjelina Sinaga Farida Sagala Ginting, Mitha Christina Goh, Thomas Sumarsan Ivo Maelina Silitonga Junika Napitupulu Mesakh, Januardi Nadeak, Heri Nainggolan, Rahel Junita Purba, Dimita H.P Purba, Dimita HP Rintan Saragih, Rintan Robinhot Gultom, Robinhot Sagala, Lamria Sagala, Lamria Sagala Saur Melianna Sipayung, Saur Melianna Septony B. Siahaan, Septony B. Sianturi, Jeudi A.T.P. Sianturi, Putri Sopianna Sibarani, Apriani M Sibarani, Apriani Magdalena Silalahi, Mulatua P. Simanjuntak, Faido M.P. Simanjuntak, Grace Y Simanjuntak, Gracesiela Y SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, M Doddy Simanjuntak, Reymondo Simanjuntak, Rimky Mandala Simanjuntak, Rimky Mandala Putra Sipayung, Tri Darma Siregar, Jeremia Siti Normi, Siti Tiur Rajagukguk, Tiur Tri Dharma Sipayung, Tri Dharma