Pengaruh enterprise risk management disclosure, profitabilitas, intellectual capital disclosure dan corporate social responsibility disclosure terhadap nilai perusahaan
P Penelitian ini bertujuan Untuk menganalisa pengaruh enterprise risk management disclosure, profitabilitas, intellectual capital disclosure, dan corporate social responsibility disclosure terhadap nilai perusahaan. Sampel yang digunakan dalam penelitian ini adalah 158 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Jenis data yang digunakan adalah data sekunder, yang berupa laporan keuangan dan laporan keberlanjutan perusahaan. Pengujian hipotesis yang digunakan adalah dengan metode regresi berganda. Hasil penelitian menunjukkan bahwa enterprise risk management disclosure dan intellectual capital disclosure tidak berpengaruh terhadap nilai perusahaan, profitabilitas berpengaruh positif terhadap nilai perusahaan, dan corporate social responsibility disclosure berpengaruh negatif terhadap nilai perusahaan.
T The purpose of this research is to analyze the influence of enterprise risk management disclosure, profitability, intellectual capital disclosure, and corporate social responsibility disclosure of the firm value. The sample of this research are 158 manufacture companies listed in the Indonesia Stock Exchange (BEI) period 2013-2017. Types of data of this research is secondary data, which consist of the company financial reporting and sustainability report. To test the hypothesis, this research use multiple regression method. The research showed that enterprise risk management disclosure and intellectual capital disclosure are not significant on detecting firm value, profitability are significant positive effect on firm value, and corporate social responsibility disclosure are significant negative effect on firm value