Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
Vol 10 No 1 (2025): Oktober

PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Yuliyanti, Gita (Unknown)
Surya Fauzia Pertami , Yuli (Unknown)
Taofik Ismail, Muhammad (Unknown)
Damardjati Ruseka, Fahmi (Unknown)

Article Info

Publish Date
31 Oct 2025

Abstract

This study aims to analyze and test the influence of Enterprise Risk Management disclosure on company value. Using purposive sampling techniques, ninety-one manufacturing companies listed on the Indonesia Stock Exchange (2019-2021) were selected as samples in this study. We used panel data regression to test the effect of Enterprise Risk Management disclosures on Company value. The results of the study show that the disclosure of Enterprise Risk Management has a positive and significant effect on the Company's value by 36.88%.

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Journal Info
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
Website

Abbrev

sikap

Publisher

Universitas Sangga Buana

Subject

Economics, Econometrics & Finance

Description

Journal SIKAP (Information Systems, Finance, Auditing And Taxation is a journal that is managed and published by Accounting Study Program Faculty of Economics Sangga Buana University - YPKP which contains research and thought of scholars in the field of Accounting Science both academics and ...