Pengaruh Pengungkapan Enterprise Risk Management (ERM) Terhadap Nilai Perusahaan
Khalifah Syafitri, Dini Rosdini, Prima Yusi Sari
Abstract
The aim of this study was to determine the influence of enterprise risk management (ERM) disclosure on firm value. The sample in this study were companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019, as many as 81 companies were obtained using the purposive sampling method. The analytical technique used is linear regression analysis. The results of the study indicate that ERM disclosure has an effect on firm value.
Keywords
Enterprise Risk Management, Firm Value, Signalling Theory, and Agency Theory
