Dedi Ardianto, Muhammad Rivandi
{"title":"PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE, INTELLECTUAL CAPITAL DISCLOSURE DAN STRUKTUR PENGELOLAAN TERHADAP NILAI PERUSAHAAN","authors":"Dedi Ardianto, Muhammad Rivandi","doi":"10.22441/profita.2018.v11.02.009","DOIUrl":null,"url":null,"abstract":"This study aims to examine the effect of enterprise risk management disclosure, intellectual capital disclosure and structure management on firm value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2012 – 2016. The samples of this study are fifty-two companies listed in Indonesia Stock Exchange selected by using purposive sampling method. Data analysis method used is multiple regression model. Based on the hypothesis tested proves that the intellectual capital disclosure, board director have the positive significant effect on firm value, and board commissioner independent have the negative significant effect on firm value, meanwhile enterprise risk management disclosure and  committe audit no effect on firm value Keywords : enterprise risk management disclosure, intellectual capital disclosure, management structure,  firm value.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"8 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2018-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"27","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Profita","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.22441/profita.2018.v11.02.009","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 27

摘要

本研究旨在探讨企业风险管理披露、智力资本披露和结构管理对企业价值的影响。本研究的人口是2012 - 2016年在印度尼西亚证券交易所上市的制造业公司。本研究的样本为52家印尼证券交易所上市公司,采用有目的抽样方法。采用的数据分析方法为多元回归模型。基于假设检验证明,智力资本披露对企业价值有显著的正向影响,董事独立对企业价值有显著的负向影响,而企业风险管理披露和委员会审计对企业价值无显著影响。关键词:企业风险管理披露,智力资本披露,管理层结构,企业价值。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE, INTELLECTUAL CAPITAL DISCLOSURE DAN STRUKTUR PENGELOLAAN TERHADAP NILAI PERUSAHAAN
This study aims to examine the effect of enterprise risk management disclosure, intellectual capital disclosure and structure management on firm value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2012 – 2016. The samples of this study are fifty-two companies listed in Indonesia Stock Exchange selected by using purposive sampling method. Data analysis method used is multiple regression model. Based on the hypothesis tested proves that the intellectual capital disclosure, board director have the positive significant effect on firm value, and board commissioner independent have the negative significant effect on firm value, meanwhile enterprise risk management disclosure and  committe audit no effect on firm value Keywords : enterprise risk management disclosure, intellectual capital disclosure, management structure,  firm value.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信