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All Journal E-Jurnal Akuntansi Universitas Udayana
Ni Kadek Ayu Asri Anggreni
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Pengungkapan Enterprise Risk Management dan Nilai Perusahaan: Peran Moderasi Umur dan Ukuran Perusahaan Ni Kadek Ayu Asri Anggreni; Herkulanus Bambang Suprasto; Dodik Ariyanto; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 31 No 11 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i11.p15

Abstract

The purpose of the study was to obtain empirical evidence regarding the effect of enterprise risk management (ERM) disclosure on firm value with the role of age and firm size as moderating. The sampling technique used is purposive sampling technique. The data used in this study is secondary data obtained from the annual reports of insurance companies and financial institutions listed on the Indonesia Stock Exchange for the 2018-2019 period. The data analysis technique used moderated regression analysis (MRA). The results of the analysis show that ERM disclosure has a significant negative effect on the firm value of financing and insurance institutions. Firm age weakens the effect of ERM disclosure on firm value with a quasi moderator type of moderation. Firm size is not proven to moderate the effect of ERM disclosure on firm value and is a moderating predictor. Keywords : Firm Value; Enterprise Risk Management Disclosure;, Company Age; Company Size.
Co-Authors DODIK ARIYANTO Herkulanus Bambang Suprasto I Gusti Ngurah Agung Suaryana