Jurnal Akuntansi dan Keuangan (JAK)
Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024

PENGARUH ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN SEBAGAI VARIABEL MEDIASI

Lana, Anastasia (Unknown)
Oktorina, Megawati (Unknown)

Article Info

Publish Date
30 Jan 2024

Abstract

The purpose of this research is to analyze the effect of enterprise risk management to firm value mediated by sustainability report. The sample used was 94 set data from consumer non-cyclical companies and health companies listed on Indonesia Stock Exchange in 2018-2021. The variables used were enterprise risk management, sustainability report, and firm vaue. The results showed that enterprise risk management has a positive effect on firm value and on sustainability report. Sustainability report has not affect on firm value. Sustainability report has not mediated the effect of enterprise risk management to firm value. Keywords: Enterprise Risk Management, Sustainability Report, Firm Value, Mediation

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Journal Info
Jurnal Akuntansi dan Keuangan (JAK)
Website

Abbrev

jak

Publisher

Universitas Lampung

Subject

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

JOURNAL OF ACCOUNTING AND FINANCE (JAK) is a Journal of Accounting and Finance issued by Faculty of Economics and Business Lampung University. JAK is issued three two a year on June and December. The Redaction Board accept only research in the field of legal science that already in the form of ...