Journal of Applied Business and Technology
Vol. 7 No. 1 (2026): Jounal of Applied Business and Technology

The Effect of ERM, Disclosure of CSR and Profitability on the Company Value with Company Reputation as A Moderating Variable

Suharti Suharti (Institut Bisnis dan Teknologi Pelita Indonesia, Indonesia)
Regina Jansen Arsjah (Universitas Trisakti, Indonesia)



Article Info

Publish Date
31 Jan 2026

Abstract

This study analyzes the impact of ERM, CSR disclosure and profitability on company value with the moderating variable company reputation in manufacturing zones listed on the Indonesian money market in the 2015-2020 research period. This study uses inferior data. The sampling technique in this study uses probability sampling procedures with a saturated sampling method. The number of illustrations obtained was 94 industries. The procedure for analyzing this research uses descriptive analysis and several types of assessment using the SmartPLS application. From the test results, it was concluded that only ERM and profitability (ROA) had a positive influence on company value. On the other hand, CSR disclosure does not affect company value. After that, the good name of the industry cannot strengthen the impact of ERM, CSR disclosure and ROA on company value

Copyrights © 2026






Journal Info

Abbrev

JABT

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JABT (Journal of Applied Business and Technology) is a media for exploration and discussion about Business Management and Technological problems arised in the society. It includes scientific articles in the form of research results, theory application, analytical studies, and literature studies on ...