Abpriendi Mz, Abdi
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Pengaruh Enterprise Risk Management Disclosure dan Intellectual Capital Disclosure Terhadap Nilai Perusahaan Abpriendi Mz, Abdi; Soekardan, Dadan
Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Vol 6 No 2 (2025): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v6i2.151

Abstract

This study investigates the impact of Enterprise Risk Management Disclosure (ERMD) and Intellectual Capital Disclosure (ICD) on Firm Value in property sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Utilizing a quantitative method with a purposive sampling technique, 39 companies were selected from a total population of 94. Data were analyzed through classical assumption tests, simple linear regression, and hypothesis testing (t-test) using secondary data from official annual reports. The results demonstrate that both ERMD and ICD have a significant positive effect on Firm Value, with contributions of 39.94% and 51.98%, respectively. These findings highlight that transparency in risk management and the disclosure of intangible assets are critical drivers in enhancing investor perception and corporate valuation, particularly amid the market fluctuations of the 2020–2024 period.