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All Journal Jurnal ULTIMA Accounting Dinasti International Journal of Education Management and Social Science
Stevani Wahyu Herawati
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Economics, Econometrics & Finance Education

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PENGARUH ENTERPRISE RISK MANAGEMENT & INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN YANG TERCANTUM DALAM INDEKS LQ45 BEI Stevani Wahyu Herawati; Ernie Riswandari
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2931

Abstract

Abstract— The Purpose of this study to determine the effect of enterprise risk management and intellectual capital on the firm value. The value of the firm is reflected in the stock price but in fact the stock price always fluctuates up and down which is unstable, including in companies that are indexed LQ45.Enterprise Risk Management measured by Enterprise Risk Disclosure Index (ERMDI),Intellectual Capital by Valued Added Human Capital (VAHU), Value Added Capital Employed (VACA),Structural Capital Value Added (STVA), and Company Value measured by Tobin’s Q. This study used secondary data obtained from the corporate official website and Indonesia Stock Exchange ( www.idx.co.id ). The sample used as many 25 companies were listed at index LQ45 IDX which selectedwith use purposive sampling method. Method of analysis used is descriptive statistic test, the classical assumption test and testing of hypothesis using SPSS version 25. Based on the result of concluding that ERM,VAHU, and VACA were Partially positive effects on the Company Value and STVA were partially have no effect on the Company Value. ERM, VAHU, VACA, STVA were Simultaneously positif effect on the Company Value. Keywords: Company Value; ERM; IC; VAIC; VAHU; VACA; STVA
The Effect of Enterprise Risk Management and Intellectual Capital Disclosure on Firm Value Salim Saputra, Wendy; Yongki Saputra; Kartika Koswara; Stevani Wahyu Herawati; Laurensia Amelia Septi Anggita Sae
Dinasti International Journal of Education Management And Social Science Vol. 4 No. 3 (2023): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v4i3.1684

Abstract

The establishment of a company has a clear purpose. In carrying out business activities to achieve company goals, of course the company will face various risks. Risk can be said as the possible outcome of a process that does not meet expectations. ERM began to be recognized by the public after the Committee of Sponsoring Organization of The Treadway Commission (COSO) published it in 2004. ERM can be said to be a comprehensive and useful approach for managing overall corporate risk, reducing threat levels, and maximizing opportunities. Apart from enterprise risk management, intellectual capital is also an important non-financial information to be disclosed in a company's financial statements. Intellectual Capital is information and knowledge that can be applied to a job to create value in the company. The purpose of this study was to determine the effect of disclosure of enterprise risk management and intellectual capital on company value in LQ45 companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The research method used in this research is hypothesis testing, namely to analyze the effect of enterprise risk management disclosures and company value intellectual capital. Based on the research conducted, it was found that enterprise risk management affects firm value in a negative direction, while intellectual capital has no effect on firm value.
Co-Authors Ernie Riswandari Kartika Koswara Laurensia Amelia Septi Anggita Sae Salim Saputra, Wendy Yongki Saputra