Article Per Year (5 Year)
p-Index From 2021 - 2026
6.636
P-Index
This Author published in this journals
All Journal Jurnal Manajemen dan Agribisnis Jurnal Ekonomi Jurnal Ilmiah Ranggagading (JIR) JDM (Jurnal Dinamika Manajemen) JAM : Jurnal Aplikasi Manajemen Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Bisnis dan Manajemen JRMSI - Jurnal Riset Manajemen Sains Indonesia JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Journal of Humanities and Social Studies Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Manajemen Kesatuan Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business UBS BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) Jurnal Bina Bangsa Ekonomika Indonesian Journal of Multidisciplinary Science Journal Of World Science International Journal of Multidisciplinary Research and Literature (IJOMRAL) Rudence: Rural Development for Economic Resilience Utsaha: Journal of Entrepreneurship International Journal Administration, Business & Organization Essence: Entrepreneurship and Small Business Research for Economic Resilience International Journal of Science and Environment Journal of Business, Social and Technology International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Management Research and Economics IIJSE Asian Journal of Social and Humanities Management Dynamics: International Journal of Management and Digital Sciences
Hendro Sasongko
Faculty Economic, Pakuan University
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

Published : 81 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : International Journal Administration, Business

 1 
The Role of Enterprise Risk Management, Intellectual Capital, and Sustainability Report in Enhancing Firm Value: Profitability as a Moderator in Indonesian Pharmaceutical Companies (2017–2023) Mailini, Dini; Gursida, Hari; Sasongko, Hendro
International Journal Administration, Business & Organization Vol 6 No 2 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.540

Abstract

This study examines the effect of Enterprise Risk Management, Intellectual Capital, and Sustainability Report on firm value, with profitability measured by Return on Assets as a moderating variable. The research is motivated by the increasing importance of non-financial disclosure in assessing firm value, particularly in high-risk industries such as pharmaceuticals. The objective of this study is to evaluate whether Enterprise Risk Management, Intellectual Capital, and Sustainability Report contribute significantly to firm value and whether profitability enhances this relationship. The research was conducted on pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2023. This study applied a quantitative approach using panel data regression to analyze direct relationships and moderated regression analysis to assess the moderating effect. The findings indicate that Enterprise Risk Management, Intellectual Capital and Sustainability Report each have a positive and significant impact on firm value. However, none of these variables shows a significant effect on profitability. Furthermore, return on assets demonstrates a positive and significant influence on firm value, but does not moderate the relationship between Enterprise Risk Management, Intellectual Capital, and Sustainability Report with firm value. These results suggest that although non-financial indicators such as enterprise risk management, intellectual capital, and sustainability reporting are critical in enhancing market valuation, they do not automatically translate into short-term financial performance, nor are their impacts conditioned by profitability levels. The study highlights the importance of aligning non-financial strategies with financial performance to ensure long-term value creation.
Co-Authors Abrar Setiawan Achyar Rasyidi Achyar Rasyidi, Achyar Agung Fajar Ilmiyono Agus Setyo Pranowo Aldillah, Zhafira Huriya Ali Akil Parlindungan Siregar Alipudin, Asep Amelia, Rizka Wahyuni Anggareni, Lukytawati ANGGRAENI, ADITHIA Anggraini, Anggun Anneke Puspasari Annisa Tiaranti Anny Ratnawati Arief Daryanto Arief Daryanto Arif Kurniadi Asto Hadiyoso Awal Susmanto Azizah Bonar M Sinaga Cosmas A.I. Wardojo D S Priyarsono Dani Rahman Hakim, Dani Rahman Danika Reka Artha Dedi Budiman Hakim Dessy Herlisnawati Devia Leviasari Dewi Apriani Dewi Apriani Fr DIAN LESTARI Dida Marhamah Dion Achmad Armadi Dwi Kurniawan, Dwi Eni Puji Astuti Epiet Dwi Anggoro Erliza Noor Faisal Azmi Fara Shaliza Gusrida, Hari Hadiyoso, Asto Hamzah Hamzah Hamzah Hamzah Hamzah Harahap, Serarifi Elagin Hardiyanto, Arief Tri Hari Gursida Hari Gursida Hari Gursinda Hartoyo Hartoyo Haryadi Krisnandar Hasrul Hasrul Hendramiko Heni Nelawati herdiyana, Herdiyana Herman, Herman Hermanto Siregar Idqan Fahmi Ignatius Leonardus Lubis Imam W Sukoco Imbron, Imbron Indrayono, Yohanes Irman Hermadi Isbat, Isbat Jaka Wiramanggala Jufri, Supriadi Juliando Saragih Kahiyang Ayu Kemas Nurcholish Thoriq Kurniawan, Prasetyo Kusuma, Pradana Jati Lukytawati Anggraeni M Firdaus Maghfira Puti Gaisani Mailini, Dini Manurung, Daniel Martahi Bonar Marhamah, Dida Marimin , Matdio Siahaan Maulida Aulia Rezki Meita Ratna Saomi Muhamad Firdaus Muhammad Firdaus Muhammad Firdaus Muhammad Firdaus Muhammad Rifqi Syauqi Muharam, Hari N Rusnaeni Nimmi Zulbainarni Obed Fernando Harefa Pradana Jati Kusuma Raden Yogi Arieffiandi Rahman Hakim, Dani Retno Martanti Endah Lestari Reza Suriansha Riyani S. Saputri Riyanti, Evy RIZKY P. LUBIS Rochman Marota Roy Sembel Rusmanah, Enok Rusnaeni, N Santosa Santosa Shaliza, Fara Siahaan, Matdio Sianipar, Makmur Siti Sofiah Sri Hartoyo Sri Hartoyo Syamsiar, Syamsiar Tintin Sarianti Tony Irawan Tridoyo Kusumastanto Vedi Oktavia Fitry Ani Wardani, Firmansyah Warizal Wihartika, Doni YOHANES INDRAYONO Yohannes Indrayono Yuary Farradia Yuliandi Yuliandi Yusman Syaukat yusnita, nancy