JAE (Jurnal Akuntansi dan Ekonomi)
Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI

THE ROLE OF FINANCIAL PERFORMANCE IN MEDIATION OF ENTERPRISE RISK MANAGEMENT AND CORPORATE VALUE

Indra Sukma Subagio (UHB)
Esti Saraswati (Universitas Harapan Bangsa)

Article Info

Publish Date
02 Jul 2022

Abstract

This study aims to determine the effect of financial performance as a mediating variable between ERM and firm value. Using secondary data from all companies in the consumer goods sector for the period 2018-2020 as the research population. The variables used are ERM for independent, projected financial performance with ROA, and firm value with Tobins-Q. Based on data processing with path analysis, it is known that ERM has a positive effect on firm value. .while ERM does not significantly affect financial performance. Financial performance is able to have a positive and significant influence on firm value, but fails to mediate the relationship between ERM and firm value.

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Journal Info
JAE (Jurnal Akuntansi dan Ekonomi)
Website

Abbrev

akuntansi

Publisher

Universitas Nusantara PGRI Kediri

Subject

Economics, Econometrics & Finance

Description

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and ...