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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat The Manager Reveiew IIJSE GEMBIRA (Pengabdian Kepada Masyarakat)
Kusumaningsih, Ani
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Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : The Manager Reveiew

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The Effect of Enterprise Risk Management and Environmental Disclosure on Firm Value with Good Corporate Governance as a Moderating Variable Kristiyanto, Kristiyanto; Rosini, Iin; Kusumaningsih, Ani
The Manager Review Vol. 7 No. 2 (2025)
Publisher : UNIB Press

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Abstract

This study aims to examine the influence of Enterprise Risk Management (ERM) and Environmental Disclosure on firm value, and the moderating effect of Good Corporate Governance (GCG). The research adopts a quantitative approach using panel data regression. The sample consists of 20 mining companies listed on the Indonesia Stock Exchange (IDX) during 2019–2024. Variables were measured using COSO for ERM, GRI 300 for Environmental Disclosure, and independent board proportion for GCG. Environmental Disclosure has a significant positive effect on firm value, whereas ERM does not show a significant effect. GCG significantly moderates the effect of ERM on firm value, but not the effect of Environmental Disclosure This study integrates ERM, environmental disclosure, and corporate governance in the mining sector context with a moderating variable approach. It contributes empirically by exploring the role of GCG in enhancing the value impact of ERM and environmental transparency. Firms should enhance environmental transparency and apply structured risk management supported by effective governance to improve firm value.
Co-Authors Amazihono, Feri Idawati Angga Hidayat Anita Anggraini Friska, Yuliana Immami, Immami Kristiyanto, Kristiyanto Nasution, Nurjamilah Nur, Neng Entang Fatimah Iam Rosini, Iin Syafi'i, Moh. Thoyib