The Effect of Company Risk Management Disclosure, Intellectual Capital on Company Value And Company Size as Moderating Variables
1Rosa Fitriana, 2Rini Susiani, 3KartikaWulandari
1,2,3Widyatama University, Indonesia
https://doi.org/10.47191/jefms/v7-i8-49ABSTRACT:
This research aims to investigate the effect disclosure of Enterprise Risk Management and Intellectual Capital as independent variables on Company Value as the dependent variable, which then tests whether company size can strengthen or weaken the effect of Enterprise Risk Management disclosure, and whether firm size can strengthen or weaken the effect Intellectual Capital ton Company Value.The data used in this research is secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange at tahun 2018-2022. The method used to take samples is purposive sampling. Results of this research is hoped that this will provide an idea of the influence Enterprise Risk Management disclosure variables to the value of the company and how disclosure of intellectual capital influence company value, and whether company size can strengthen or weaken this influence relationship.
KEYWORDS:
Enterprise Risk Management, Intellectual Capital, Company Size, Company Value.
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