Jurnal Riset Akuntansi dan Keuangan
Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed]

Pengaruh Pengungkapan Enterprise Risk Management (ERM) Terhadap Nilai Perusahaan

Khalifah Syafitri (Universitas Padjadjaran)
Dini Rosdini (Universitas Padjadjaran)
Prima Yusi Sari (Universitas Padjadjaran)

Article Info

Publish Date
10 Apr 2023

Abstract

The aim of this study was to determine the influence of enterprise risk management (ERM) disclosure on firm value. The sample in this study were companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019, as many as 81 companies were obtained using the purposive sampling method. The analytical technique used is linear regression analysis. The results of the study indicate that ERM disclosure has an effect on firm value.

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Journal Info
Jurnal Riset Akuntansi dan Keuangan
Website

Abbrev

JRAK

Publisher

Universitas Pendidikan Indonesia

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset ...