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Contact Name
IA Cynthia Saisaria Mandasari
Contact Email
info.wmbj@gmail.com
Phone
+6281377774763
Journal Mail Official
info.wmbj@gmail.com
Editorial Address
Fakultas Ekonomi Universitas Warmadewa Jalan Terompong no 24 Denpasar, Bali-Indonesia
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Kota denpasar,
Bali
INDONESIA
Warmadewa Management and Business Journal (WMBJ)
Published by Universitas Warmadewa
ISSN : 2654816X     EISSN : 26548151     DOI : https://doi.org/10.22225/wmbj
Core Subject : Economy,
Warmadewa Management And Business Journal (WMBJ), ISSN: 2654-8151 (online) 2654-816X (Print), is a Journal Research of Economiy Science published by Warmadewa Press jointly with Faculty of Economy, Universitas Warmadewa. This journal is also dedicated to provide an intellectual space of scholarly discussion how journal of Economiy especially Management Science able to create the new global formation of Economy especially Management Science and similar issues. This journal has been distributed by Faculty of Economy, Universitas Warmadewa, Universitas Warmadewa started Online from Volume 1Number 1 Year 2018 to present. This journal encompasses original research articles, review articles, and short communications, including: Financial management HR management Marketing management Operational management Tourism management International Business Entrepreneurship
Articles 1 Documents
Search results for , issue "21-31" : 1 Documents clear
Pengaruh Keberadaan Dewan Komisaris Independen, Komite Audit, Dan Risk Management Disclosure Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Indeks LQ45 Di BEI) Dwipayana, I Made Restu; Kustina, Ketut Tanti
Warmadewa Management and Business Journal (WMBJ) 21-31
Publisher : Fakultas Ekonomi Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmbj.6.1.2026.21-31

Abstract

This study aims to investigate the influence of independent commissioners, audit committees, and risk management disclosure on firm value in companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) during 2022–2024. A quantitative approach was used, with secondary data obtained through documentation, and multiple linear regression employed for data analysis. A purposive sampling technique was applied, resulting in 30 companies that consistently appeared in the LQ45 index over the three-year period, producing 90 data observations. The findings reveal that all three variables significantly and positively affect firm value. Independent commissioners have a regression coefficient of 0.702 (p = 0.027), audit committees 0.741 (p = 0.000), and risk management disclosure 4.212 (p = 0.000), indicating that firms with stronger governance practices tend to be more highly valued in the market. These results imply that strengthening corporate governance through independent oversight, active auditing functions, and transparent risk disclosures is essential in boosting investor confidence and enhancing firm valuation.

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