Dita Novalita
Universitas Medan Area

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Pengaruh Enterprise Risk Management dan Sustainability Report terhadap Nilai Perusahaan Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2020-2022 Dita Novalita
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i1.5707

Abstract

This research aims to determine the influence of Enterprise Risk Management and Sustainability Reports on the value of food and beverage sector companies listed on BEI in 2020-2022. This research uses associative methods and is analyzed quantitatively. This research concluded that there were 39 observation companies, namely 39 observations taken from 13 companies x 3 years (2020-2022). In the test for company value, it has a minimum value of 0.006, a maximum value of 5.3757, an average value of 1.153144 and a standard deviation value of 1.583. The enterprise risk management (ERM) variable has a minimum value of 0.5000, a maximum value of 1.000, an average value of 0.815385 and a standard deviation value of 0.1826536. The substainability report variable has a minimum value of 0.6200, a maximum value of 1.5800, an average value of 0.979231 and a standard deviation of 0.2413818. The results of this research show a positive influence of enterprise risk management on company value in food and beverage sector companies for the 2020-2022 period, the Sustainability report partially has a positive and significant influence on the company value of food and beverage sector companies for the 2020-2022 period, and simultaneously it can be seen that enterprise risk management and sustainability reports have a positive and significant influence on company value in food and beverage sector companies for the 2020-2022 period.