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All Journal Hita Akuntansi dan Keuangan
Ni Ketut Ary Sedani
Universitas Hindu Indonesia
Economics, Econometrics & Finance

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PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT, PENGUNGKAPAN INTELLECTUAL CAPITAL DAN UKURAN DEWAN KOMISARIS TERHADAP NILAI PERUSAHAAN Ni Ketut Ary Sedani; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1575

Abstract

The purpose of this study is to obtain evidence of the effect of ERM disclosure, IC disclosure and board size on firm value. This research was conducted on property, real estate and construction sector companies in 2015-2018 with 44 populations and 144 samples. The results of this study are multiple linear regression, which shows that enterprise risk management disclosure has a positive and significant effect on firm value, while intellectual capital disclosure and board size do not have a significant effect on firm value.
Co-Authors Putu Cita Ayu