Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Vol. 5 No. 1 (2024): Edisi Juni 2024

PERAN ENTERPRISE RISK MANAGEMENT DALAM MEMEDIASI HUBUNGAN ANTARA TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Syihabudin Al Bustomi (Universitas Muhammadiyah Kendal Batang)
Natatsa Rizqina Mubarika (Universitas Muhammadiyah Kendal Batang)
Bramastyasa Gilang Pradata (STIE Tamansiswa Jakarta)



Article Info

Publish Date
28 Jun 2024

Abstract

This study aims to examine the effect of corporate governance on company value in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This study examines the influence of Enterprise Risk Management (ERM) as a mediating variable in the relationship between corporate governance and company value. The population in this study are manufacturing companies listed on the IDX in 2017-2019. The sampling method used was purposive which ultimately obtained 435 samples. The analytical tool used in this research is structural equation modeling (SEM) - Partial Least Square (PLS). The test results show that corporate governance which includes the number of boards of commissioner’s meetings has no effect on company value and the financial expertise of the risk management committee shows a positive influence on company value. Indirect testing revealed that ERM affects the relationship between the board of commissioners' meetings and the financial expertise of the board of commissioners on company value. ERM mediates corporate governance with corporate values. Keywords: Enterprise Risk Management, Risk Management Committee Financial Expertise

Copyrights © 2024






Journal Info

Abbrev

JAKTA

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering

Description

Jurnal ini merupakan wadah untuk menampung gagasan, telaah dan kajian ilmiah, dan sebagai penyalur informasi untuk pengembangan dan pembangunan ilmu di bidang akuntansi yang meliputi: akuntansi manajemen, akuntansi sektor publik, auditing, akuntansi syariah, akuntansi kesehatan, akuntansi keuangan, ...