Eksos
Vol 17 No 2 (2021): Eksos

Pengaruh Pengungkapan Enterprise Risk Management terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi

Anni Fitriyani Munawwaroh (Universitas Islam Negeri Walisongo Semarang)
Nur Fatoni (Universitas Islam Negeri Walisongo Semarang)
Warno Warno (Universitas Islam Negeri Walisongo Semarang)



Article Info

Publish Date
31 Dec 2021

Abstract

This study aims to analyze the influence of Enterprise Risk Management (ERM) on firm value by testing profitability in strengthening or weakening the relationship between Enterprise Risk Management (ERM) and firm value and testing leverage in controlling the relationship between Enterprise Risk Management (ERM) on firm value. in service companies listed on the Indonesian Syari'ah Stock Index (ISSI) 2015 – 2019. The population of this study are service companies listed on the Syari'ah Stock Index (ISSI) 2015 – 2019 as many as 51 companies. The sample selection in this study used a purposive sampling method and 10 companies were selected. Data analysis used the Structural Equation Modeling – Partial Least Square (PLS) method which was run using SmartPLS 3.0 software. The results showed that Enterprise Risk Management (ERM) and Profitability could not affect the Company Value. Profitability cannot strengthen or weaken the relationship between Enterprise Risk Management (ERM) and Company Value. Meanwhile, leverage can control the effect on firm value.

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Journal Info

Abbrev

eksos

Publisher

Subject

Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Description

Jurnal Eksos (Jurnal Ekonomi dan Sosial) memuat intisari dari hasil-hasil penelitian tentang permasalahan seputar bidang ekonomi dan sosial yang dapat bermanfaat bagi akademisi, praktisi, pemerintah, ataupun masyarakat. Hasil penelitian dari Japri berfokuskan pada berbagai tema, topik, dan aspek ...