Pengaruh Pengungkapan Enterprise Risk Management dan Pengungkapan Intellectual Capital Terhadap Nilai Perusahaan dengan Good Corporate Governance Sebagai Moderasi

Emar, Astina Elisabeth S; Ayem, Sri

doi:10.22225/we.19.2.1956.79-90

Cited by 22 publications

(27 citation statements)

References 7 publications

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“…This involves doing some financial work. Financial work is an activity for managing the company's finances, including: planning and organizing finances, accounting for financial resources, monitoring and analyzing the effectiveness of their use, regulating income and expenses, stimulating the final results of production, etc [14][15][16].…”

Section: Resultsmentioning

confidence: 99%

Legal Support of Financial Activity of Socio-Economic Systems

Dragan¹,

Brezden²,

Sidelkovskyi³

et al. 2023

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The main purpose of the article is a feature of the features of the legal support of the financial activity of socio-economic systems. The object of the study is the financial activity of socio-economic systems. The structure of the article provides for consistent actions through a review of scientific and practical literature, a presentation of the research methodology, a description of the results obtained and the conclusions drawn from them. It is proved that the successful functioning of the financial activity of the socio-economic system depends primarily on its legal support. It has been established that the main purpose of the financial department of such socio-economic systems as enterprises is to determine the needs of the enterprise for financial resources and the amounts necessary to fulfil the economic development plan of the enterprise; search for reserves to increase profitability; Increasing the profitability of activities The research methodology involves the use of methods of analysis and synthesis with a combination of the methodology of the hierarchical ordering of the main legal factors that affect the financial activities of socio-economic systems. The importance of analyzing the features of the legal support of the financial activity of socio-economic systems is proved. As a result of the study, a hierarchical ordering of the main legal factors that have a significant impact on the financial activities of socio-economic systems was presented. The study is limited by ignoring other components of the economic activity of socio-economic systems. Subsequent studies should be devoted to the study of the legal support of the information activity of socio-economic systems.

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Section: Resultsmentioning

confidence: 99%

Legal Support of Financial Activity of Socio-Economic Systems

Dragan¹,

Brezden²,

Sidelkovskyi³

et al. 2023

ФКДПТП

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show abstract

“…While the opposite results were found by the research of Siregar and Safitri (2019); Fadilah and Afriyenti (2020); Emar and Ayem (2020); Lestari et al (2020);Fadhilah and Sukmaningrum (2020), which stated that the application of risk management has no significant effect on firm value. This is because risk management is only applied to high-risk companies and only to comply with applicable regulations.…”

Section: Introductionmentioning

confidence: 81%

Managerial Ability as a Mechanism for Creating Firm Value through Risk Management

Wiratama

Ng²

2021

The Indonesian Journal of Accounting Research

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“…Pernyataan ini didukung penelitian Murtini (2018) yang menyimpulkan enterprise risk management berpengaruh positif terhadap nilai perusahaan. Sejalan dengan penelitian Iswajuni, Soetedjo, & Manasikana (2018) yang menyatakan enterprise risk management berpengaruh signifikan positif kepada nilai perusahaan, sedangkan Emar & Ayem (2020) menyimpulkan enterprise risk management tidak menjadi pertimbangan investor dalam berinvestasi yang tercermin dari hasil penelitian enterprise risk management tidak berpengaruh terhadap nilai perusahaan.…”

Section: A Pendahuluanunclassified

Pengaruh Enterprise Risk Management Terhadap Nilai Perusahaan Dengan Pengungkapan Laporan Keberlanjutan Sebagai Variabel Mediasi

Lana,

Oktorina

2024

JAK

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The purpose of this research is to analyze the effect of enterprise risk management to firm value mediated by sustainability report. The sample used was 94 set data from consumer non-cyclical companies and health companies listed on Indonesia Stock Exchange in 2018-2021. The variables used were enterprise risk management, sustainability report, and firm vaue. The results showed that enterprise risk management has a positive effect on firm value and on sustainability report. Sustainability report has not affect on firm value. Sustainability report has not mediated the effect of enterprise risk management to firm value. Keywords: Enterprise Risk Management, Sustainability Report, Firm Value, Mediation

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Pengaruh Pengungkapan Enterprise Risk Management dan Pengungkapan Intellectual Capital Terhadap Nilai Perusahaan dengan Good Corporate Governance Sebagai Moderasi

Cited by 22 publications

References 7 publications

Legal Support of Financial Activity of Socio-Economic Systems

Legal Support of Financial Activity of Socio-Economic Systems

Managerial Ability as a Mechanism for Creating Firm Value through Risk Management

Pengaruh Enterprise Risk Management Terhadap Nilai Perusahaan Dengan Pengungkapan Laporan Keberlanjutan Sebagai Variabel Mediasi

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