Pengaruh Pengungkapan Enterprise Risk Management dan Pengungkapan Intellectual Capital terhadap Nilai Perusahaan

Rahmat Muliadi (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Erly Mulyani (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)

Jurnal Eksplorasi Akuntansi (JEA)
Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)

The purpose of this study was to know the impact of enterprise risk management (ERM) disclosure and intellectual capital (IC) disclosure to the company’s value. The sample in this study were BUMN listed on the Indonesian Stock Exchange (IDX) in 2018-2020with total of 22 companies based on purposive sampling method. The analysis technique used is linear regression. The study result indicated that ERM disclosure does not affect the company’s value and IC disclosure has a significance positive effect on company’s value.