Enterprise Risk Management and Intellectual Capital Disclosure : Investor Perspective

Yolanda, Yolanda; Ulum, Ihyaul; Setyawan, Setu

doi:10.22219/jrak.v8i2.38

Cited by 3 publications

(4 citation statements)

References 4 publications

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“…In order to prevent enterprise risk management from having an impact on raising the firm value, investors have more freedom to make decisions based on information about the company's financial performance and issues pertaining to its finances and operational activities. The study's findings align with the findings of (Emar & Ayem, 2020) and (Yolanda et al, 2018). The study's findings, however, contradict the findings of (Phan et al, 2020) and (Septyanto & Nugraha, 2021), which demonstrate the beneficial effects of enterprise risk management (ERM) on firm value.…”

Section: H1 Enterprise Risk Management Has a Significant Positive Eff...supporting

confidence: 58%

The Effect of Enterprise Risk Management on Financial Performance and Firm Value: The Role of Environmental, Social and Governance Performance

Karina,

Lestari,

Ivone

2023

gfa

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Enterprise Risk Management has a crucial role in achieving long-term financial goals and increasing the value of the company. In addition, the focus on environmental, social and governance (ESG) performance is also increasing in business practices and investment decisions. The purpose of this research is to analyze the relationship between corporate risk management with financial performance and corporate value. In addition, this research also aims to determine the role of ESG performance in this relationship. Financial Data is taken from the company's public report listed on the IDX for the period 2017-2021a using purposive sampling method, while ESG performance information is collected from sustainability reports and available ESG data. Panel regression analysis is used to examine the relationship between corporate risk management, financial performance and corporate value. The results showed that ERM significantly positive effect on financial performance and no significant effect on the value of the company. This research also found that the effect of Enterprise Risk Management on financial performance moderated by ESG has a significant negative effect and the effect of Enterprise Risk Management on firm value moderated by ESG has no significant effect.Previous research has not conducted an empirical investigation into how ESG moderation affects how ERM affects a company's performance and values. These findings have significant ramifications for businesses, as they indicate that in order to gain a competitive edge, they must examine the numerous risks and opportunities related to ESG.

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Section: H1 Enterprise Risk Management Has a Significant Positive Eff...supporting

confidence: 58%

The Effect of Enterprise Risk Management on Financial Performance and Firm Value: The Role of Environmental, Social and Governance Performance

Karina,

Lestari,

Ivone

2023

gfa

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“…Perusahaan tidak hanya memberikan informasi finansial akan tetapi memberikan informasi non-finan sial. Menurut Mariani & Suryani (2018) Informasi non-finansial yang terdapat dalam intellectual capital disclosure terdiri dari tiga komponen utama organisasi, yaitu modal manusia (human capital), modal organisasi (structural capital atau organizational capital), dan modal pelanggan (relational capital atau customer capital). Intellectual capital disclosure merupakan sebuah kunci penggerak nilai perusahaan, dan juga berpengaruh dalam kinerja keuangan, yang artinya dapat meperkuat bahwa informasi non-finansial sangat penting.…”

Section: Pendahuluanunclassified

“…Intellectual capital disclosure merupakan sebuah kunci penggerak nilai perusahaan, dan juga berpengaruh dalam kinerja keuangan, yang artinya dapat meperkuat bahwa informasi non-finansial sangat penting. Menurut penelitian yang dilakukan oleh (Rivandi & Septiano, 2021) dan (Ardianto & Rivandi, 2018) yang menunjukan ICD berpengaruh positif terhadap nilai perusahaan tetapi tidak sejalan dengan penelitian (Mariani & Suryani, 2018) yang menyatakan ICD tidak berpengaruh terhadap nilai perusahaan.…”

Section: Pendahuluanunclassified

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Pengaruh Intellectual Capital Disclosure, Keputusan Investasi, Struktur Modal, dan Kebijakan Dividen terhadap Nilai Perusahaan

Darmawan,

Purwohedi,

Sariwulan

2023

JAPA

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The purpose of this research is to see the effect of Intellectual Capital Disclosure, Investment Decisions, Capital Structure, and Dividend Policy on Firm Value. The population in this study are food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study used a purposive sampling method and obtained 17 sample companies. This study uses multiple linear regression analysis method which is processed using the IBM SPSS Statistics 26 application. The results of this study indicate that disclosure of intellectual capital has no effect on firm value. investment decisions have a positive effect on firm value. Capital structure has a negative effect on firm value. Dividend policy has a positive effect on firm value.

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Intellectual capital disclosure and prospective student interest: an Indonesian perspectives

Ulum

Harviana

Zubaidah

et al. 2019

Cogent Business & Management

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Enterprise Risk Management and Intellectual Capital Disclosure : Investor Perspective

Cited by 3 publications

References 4 publications

The Effect of Enterprise Risk Management on Financial Performance and Firm Value: The Role of Environmental, Social and Governance Performance

The Effect of Enterprise Risk Management on Financial Performance and Firm Value: The Role of Environmental, Social and Governance Performance

Pengaruh Intellectual Capital Disclosure, Keputusan Investasi, Struktur Modal, dan Kebijakan Dividen terhadap Nilai Perusahaan

Intellectual capital disclosure and prospective student interest: an Indonesian perspectives

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