Dedi Ardianto, Muhammad Rivandi
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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。
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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.
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