Jurnal Reviu Akuntansi dan Keuangan
Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan

ENTERPRISE RISK MANAGEMENT AND INTELLECTUAL CAPITAL DISCLOSURE : INVESTOR PERSPECTIVE

Yolanda, Yolanda (Unknown)
Ulum, Ihyaul (Unknown)
Setyawan, Setu (Unknown)

Article Info

Publish Date
22 Oct 2018

Abstract

This paper aims to examine the effect of corporate value on investor reactions with enterprise risk management (ERM) and intellectual capital disclosure (ICD) as a mediation variable on Indonesian companies listed in the Jakarta Islamic Index in 2016. The sample of this study consists of 25 companies with purposive sampling technique. Five ways numerical coding system and Partial Least Square (PLS) are used as a tool to perform data analysis. The results show that firm value has a significant influence on investor reaction. Unlike the ERM capable of mediating the relationship between corporate value and investor reactions, ICD is unable to mediate.

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Journal Info
Jurnal Reviu Akuntansi dan Keuangan
Website

Abbrev

jrak

Publisher

Universitas Muhammadiyah Malang

Subject

Economics, Econometrics & Finance

Description

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative ...