Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Trisakti
Carla Josephine
Universitas Trisakti
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH CORPORATE SOCIAL RESPONISBILITY, ENTERPRISE RISK MANAGEMENT DAN KARAKTERISTIK DEWAN DIREKSI TERHADAP RELEVANSI NILAI Carla Josephine; Hasnawati Zainal
Jurnal Akuntansi Trisakti Vol. 9 No. 1 (2022): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (581.061 KB) | DOI: 10.25105/jat.v9i1.13120

Abstract

This study aims to determine the effect of corporate social responsibility, enterprise risk management, and the characteristics of the board of directors on value relevance. The characteristics of the board of directors are broken down into two more variables, namely the proportion of female directors and the education level of the CEO. The value relevance proxy are measured by combining the ratio of price book value and earnings per share. The sample was selected using a purposive sampling method, which resulted in 40 companies in the consumer goods industry included in the Indonesia Stock Exchange for the period 2017-2020. This study uses multiple linear regression analysis which is processed using SPSS 23. The results of the analysis show that the corporate social responsibility variable, the proportion of female director and the CEO's education level have a positive influence on value relevance while the enterprise risk management variable has no effect on value relevance.
Co-Authors Hasnawati Zainal